https://www.taxtmi.com/caselaws?id=99971 Goods covered by the description in an exemption notification were alleged to be denied relief only because the chapter or heading reference was incorrect due to inadvertence or clerical error. The Tribunal noted that the impugned order did not consider the departmental circular relied upon by the assessee and held that the factual and legal position required fresh examination by the original authority. The matter was remanded to the jurisdictional adjudicating authority for a new decision after hearing the assessee and considering the circular and the notification reference issue. No final determination on the exemption claim was recorded. en-us Tue, 30 Jan 2001 00:00:00 +0530 Mon, 30 Jan 2012 17:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99971 Goods covered by the description in an exemption notification were alleged to be denied relief only because the chapter or heading reference was incorrect due to inadvertence or clerical error. The Tribunal noted that the impugned order did not consider the departmental circular relied upon by the assessee and held that the factual and legal position required fresh examination by the original authority. The matter was remanded to the jurisdictional adjudicating authority for a new decision after hearing the assessee and considering the circular and the notification reference issue. No final determination on the exemption claim was recorded. Case-Laws Central Excise Tue, 30 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99971