https://www.taxtmi.com/caselaws?id=78913 An appellate tribunal should not decide an excise dispute on a fresh factual basis that was not examined by the adjudicating authority. Here, the tribunal relied on the absence of buyer confirmation and on a view that goods need not be entered in the RG-1 register, although that foundation had not been tested below. Because the core issue whether non-accountal of the goods attracted confiscation and penalty was not decided on the correct factual and legal footing, the proper course was remand for de novo consideration. The impugned order was therefore set aside and the matter sent back for fresh adjudication. en-us Thu, 16 Dec 2010 00:00:00 +0530 Sat, 31 Dec 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78913 An appellate tribunal should not decide an excise dispute on a fresh factual basis that was not examined by the adjudicating authority. Here, the tribunal relied on the absence of buyer confirmation and on a view that goods need not be entered in the RG-1 register, although that foundation had not been tested below. Because the core issue whether non-accountal of the goods attracted confiscation and penalty was not decided on the correct factual and legal footing, the proper course was remand for de novo consideration. The impugned order was therefore set aside and the matter sent back for fresh adjudication. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78913