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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the annual capacity production could be determined without resolving the conflicting expert opinions on whether the furnace was of batch type or pusher type, and whether the matter required remand for fresh adjudication.
Analysis: The record showed rival technical opinions on the nature of the furnace. In such a situation, the proper course was to have the issue examined afresh by the adjudicating authority, with due opportunity to the assessee, so that the dispute could be decided on a proper evidentiary basis in accordance with law.
Conclusion: The matter was remanded to the adjudicating authority for reconsideration of the issue afresh and for passing a fresh order after giving the assessee an opportunity to substantiate its claim.
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