https://www.taxtmi.com/caselaws?id=91999 Classification and exemption entitlement of mis-rolls and end-cuttings depended on unresolved factual questions about their nature, use, and whether they were covered as semi-finished products or as bars and rods. The earlier and later exemption notifications were treated as substantially similar, but the post-1-3-1988 waste-and-scrap definition required fresh factual examination. Because the record before the adjudicating authority was inadequate and the additional evidence went to the core controversy, the matter required de novo adjudication, including possible physical verification, to ensure compliance with natural justice. Interim relief was granted pending fresh decision. en-us Wed, 16 Jul 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91999 Classification and exemption entitlement of mis-rolls and end-cuttings depended on unresolved factual questions about their nature, use, and whether they were covered as semi-finished products or as bars and rods. The earlier and later exemption notifications were treated as substantially similar, but the post-1-3-1988 waste-and-scrap definition required fresh factual examination. Because the record before the adjudicating authority was inadequate and the additional evidence went to the core controversy, the matter required de novo adjudication, including possible physical verification, to ensure compliance with natural justice. Interim relief was granted pending fresh decision. Case-Laws Central Excise Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91999