https://www.taxtmi.com/caselaws?id=73569 Incomplete appellate records and inadequate reasoning on concessional exemption and limitation justified setting aside the order and remanding the matter for de novo consideration. The exemption dispute turned on whether the departmental application covered only U.F. moulding powder or also P.F. moulding powder, and on the material basis for exemption under Notification No. 7/80; because the relevant authorisation, application, and record were not fully examined, fresh adjudication was required. The limitation issue for duty recovery also depended on the show cause notice and supporting documents, including departmental authorisation under Section 35E(4), so it too was left for fresh decision after both sides were heard. en-us Tue, 09 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73569 Incomplete appellate records and inadequate reasoning on concessional exemption and limitation justified setting aside the order and remanding the matter for de novo consideration. The exemption dispute turned on whether the departmental application covered only U.F. moulding powder or also P.F. moulding powder, and on the material basis for exemption under Notification No. 7/80; because the relevant authorisation, application, and record were not fully examined, fresh adjudication was required. The limitation issue for duty recovery also depended on the show cause notice and supporting documents, including departmental authorisation under Section 35E(4), so it too was left for fresh decision after both sides were heard. Case-Laws Central Excise Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73569