https://www.taxtmi.com/caselaws?id=88209 An ambiguous excise notification raised whether, for packs below 25 kg, duty on the packing element could be included in assessable duty. The text distinguishes case-specific factual findings from quasi-judicial determinations on principles of law, and states that the earlier Government of India decision and the Ministry's clarification could not be disregarded merely because they were not judgments in rem. The appellate authority was required to examine the authenticity and content of the Ministry's letter, consider the appellant's contention in light of that clarification if it supported the interpretation, and decide the matter afresh. The case was remanded to the Collector (Appeals) for de novo consideration and personal hearing. en-us Tue, 03 Sep 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88209 An ambiguous excise notification raised whether, for packs below 25 kg, duty on the packing element could be included in assessable duty. The text distinguishes case-specific factual findings from quasi-judicial determinations on principles of law, and states that the earlier Government of India decision and the Ministry's clarification could not be disregarded merely because they were not judgments in rem. The appellate authority was required to examine the authenticity and content of the Ministry's letter, consider the appellant's contention in light of that clarification if it supported the interpretation, and decide the matter afresh. The case was remanded to the Collector (Appeals) for de novo consideration and personal hearing. Case-Laws Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88209