https://www.taxtmi.com/caselaws?id=77358 Where a matter is remanded for fresh decision on the evidence on record, the authority must independently assess the factual material and cannot rely only on an earlier order; here, the appellate order was set aside and the adjudication orders restored because the remand directions were not properly followed. Freight and handling charges were not excluded from assessable value for exemption purposes because no evidence showed they related to loading or unloading outside the factory gate, and that challenge failed. Excess utilisation of money credit was also upheld because the respondents drew credit when the balance was nil, with no explanation or evidence to justify the overdrawal, so that challenge failed. en-us Tue, 13 Oct 2009 00:00:00 +0530 Thu, 09 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77358 Where a matter is remanded for fresh decision on the evidence on record, the authority must independently assess the factual material and cannot rely only on an earlier order; here, the appellate order was set aside and the adjudication orders restored because the remand directions were not properly followed. Freight and handling charges were not excluded from assessable value for exemption purposes because no evidence showed they related to loading or unloading outside the factory gate, and that challenge failed. Excess utilisation of money credit was also upheld because the respondents drew credit when the balance was nil, with no explanation or evidence to justify the overdrawal, so that challenge failed. Case-Laws Central Excise Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77358