https://www.taxtmi.com/caselaws?id=87827 Eligibility for Notification No. 208/83-C.E. and the extended period of limitation required fresh adjudication because the adjudicating authority had noted the assessee's submissions but had not examined them in substance. The limitation plea also needed verification of raw material records and related returns before any final view could be taken. A speaking order, after giving both sides an opportunity of hearing, was therefore necessary in the interest of justice, and the matter was remanded to the jurisdictional adjudicating authority for fresh consideration. en-us Thu, 16 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87827 Eligibility for Notification No. 208/83-C.E. and the extended period of limitation required fresh adjudication because the adjudicating authority had noted the assessee's submissions but had not examined them in substance. The limitation plea also needed verification of raw material records and related returns before any final view could be taken. A speaking order, after giving both sides an opportunity of hearing, was therefore necessary in the interest of justice, and the matter was remanded to the jurisdictional adjudicating authority for fresh consideration. Case-Laws Central Excise Thu, 16 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87827