https://www.taxtmi.com/caselaws?id=84506 Disputed factual findings on clubbing of clearances and eligibility for exemption under Notification No. 175/86 were found to require fresh examination because the impugned order was said to lack evidentiary support and a relevant Board circular had not been considered. The matter was remitted for de novo adjudication by the lower authority on the entire evidence, with a reasonable opportunity of hearing to the parties. No view was expressed on the merits of dummy units, independent manufacture, or the underlying exemption claim, which were left open for fresh decision. en-us Mon, 17 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84506 Disputed factual findings on clubbing of clearances and eligibility for exemption under Notification No. 175/86 were found to require fresh examination because the impugned order was said to lack evidentiary support and a relevant Board circular had not been considered. The matter was remitted for de novo adjudication by the lower authority on the entire evidence, with a reasonable opportunity of hearing to the parties. No view was expressed on the merits of dummy units, independent manufacture, or the underlying exemption claim, which were left open for fresh decision. Case-Laws Central Excise Mon, 17 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84506