https://www.taxtmi.com/caselaws?id=95877 Where the lower authority confirmed duty and penalty without discussing the cited decisions or the other factual and legal submissions, the Tribunal held that the matter required fresh examination. It found that the dispute involved issues similar to earlier decisions and that the adjudicating authority had not addressed those findings or the arguments placed before it. The impugned order was therefore set aside, and the matter was remanded for de novo adjudication after giving both sides a reasonable opportunity of hearing. The fresh consideration was directed to include classification and limitation. en-us Mon, 01 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95877 Where the lower authority confirmed duty and penalty without discussing the cited decisions or the other factual and legal submissions, the Tribunal held that the matter required fresh examination. It found that the dispute involved issues similar to earlier decisions and that the adjudicating authority had not addressed those findings or the arguments placed before it. The impugned order was therefore set aside, and the matter was remanded for de novo adjudication after giving both sides a reasonable opportunity of hearing. The fresh consideration was directed to include classification and limitation. Case-Laws Central Excise Mon, 01 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95877