https://www.taxtmi.com/caselaws?id=82161 An appellate order cannot be sustained where it rejects the Department's plea of provisional assessment without considering the classification list and other departmental records relied upon by the Department. The recorded finding was made without discussion of the relevant evidence, so the matter required reconsideration on the basis of the record and after hearing both sides. The impugned order was therefore set aside and the case was remanded to the appellate authority for fresh consideration and disposal in accordance with law. en-us Thu, 17 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 13:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82161 An appellate order cannot be sustained where it rejects the Department's plea of provisional assessment without considering the classification list and other departmental records relied upon by the Department. The recorded finding was made without discussion of the relevant evidence, so the matter required reconsideration on the basis of the record and after hearing both sides. The impugned order was therefore set aside and the case was remanded to the appellate authority for fresh consideration and disposal in accordance with law. Case-Laws Central Excise Thu, 17 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82161