Proper factual examination before applying excise law led to remand for de novo adjudication and fresh hearing.

The adjudication was found to be incomplete because the transaction records and factual basis of the appellant's claim under the excise rules had not been properly examined. The existing reasoning was treated as insufficient since the factual position needed to be determined from the records before the relevant law and cited decisions could be applied. Fresh consideration was therefore required, and the appellant was to be given an opportunity of hearing. The matter was remanded to the Adjudicating Authority for de novo adjudication.

---

---

Issues: Whether the matter required remand to the Adjudicating Authority for fresh decision after proper examination of the facts and the applicable legal provisions.

Analysis: The order under challenge was found to have proceeded without a proper examination of the transaction records and the factual basis of the appellant's claim under the relevant excise rules. The existing discussion in adjudication was considered insufficient because the factual position had to be first determined from the records before applying the law and the cited decisions. In these circumstances, a fresh consideration by the Adjudicating Authority was necessary, with an opportunity of hearing to the appellant.

Conclusion: The matter was remanded to the Adjudicating Authority for de novo adjudication.

---