https://www.taxtmi.com/caselaws?id=94269 Material defence pleas on exemption, Modvat credit, proportionate reduction of duty, and abatement in assessable value must be adjudicated before determining excise duty liability. Where findings on these issues are absent, including reconsideration of abatement under the applicable valuation provision in light of binding precedent, the duty demand cannot sustain consequential confiscation or penalty. The order was set aside and remitted for de novo adjudication of all relevant issues in accordance with law. en-us Thu, 02 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94269 Material defence pleas on exemption, Modvat credit, proportionate reduction of duty, and abatement in assessable value must be adjudicated before determining excise duty liability. Where findings on these issues are absent, including reconsideration of abatement under the applicable valuation provision in light of binding precedent, the duty demand cannot sustain consequential confiscation or penalty. The order was set aside and remitted for de novo adjudication of all relevant issues in accordance with law. Case-Laws Central Excise Thu, 02 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94269