https://www.taxtmi.com/caselaws?id=98805 Where an alternative claim for Modvat credit under Rule 57E is specifically raised in appeal, the appellate authority must examine it on merits and cannot confine itself only to the limitation objection on a refund claim under Section 11B. Failure to consider a material plea amounts to non-application of mind and justifies setting aside the order. The matter was therefore remanded to the Commissioner (Appeals) for de novo consideration of the credit claim and the other submissions, after hearing the assessee. en-us Fri, 05 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98805 Where an alternative claim for Modvat credit under Rule 57E is specifically raised in appeal, the appellate authority must examine it on merits and cannot confine itself only to the limitation objection on a refund claim under Section 11B. Failure to consider a material plea amounts to non-application of mind and justifies setting aside the order. The matter was therefore remanded to the Commissioner (Appeals) for de novo consideration of the credit claim and the other submissions, after hearing the assessee. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98805