https://www.taxtmi.com/caselaws?id=90086 Disputed facts concerning whether export benefit under the Central Excise Rules had been availed required fresh factual scrutiny. The record below proceeded on the assumption that the benefit was taken, while the appellant denied this and sought consideration of additional certificates and a further hearing. Because the foundational factual position was unresolved and the appellant's evidence had not been fully considered, the matter was sent back for reconsideration. The original adjudicating authority was directed to record a fresh finding and decide the issue anew after taking the appellant's evidence on record and proceeding in accordance with law. en-us Fri, 01 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90086 Disputed facts concerning whether export benefit under the Central Excise Rules had been availed required fresh factual scrutiny. The record below proceeded on the assumption that the benefit was taken, while the appellant denied this and sought consideration of additional certificates and a further hearing. Because the foundational factual position was unresolved and the appellant's evidence had not been fully considered, the matter was sent back for reconsideration. The original adjudicating authority was directed to record a fresh finding and decide the issue anew after taking the appellant's evidence on record and proceeding in accordance with law. Case-Laws Customs Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90086