https://www.taxtmi.com/caselaws?id=101182 A remand was held appropriate where the lower authorities rejected the assessee's explanation for alleged stock shortages and excess finished goods without testing its factual basis. The explanation linked the excess and shortage to the manufacturing process and to non-entry in statutory records due to the absence of the excise clerk. Summary rejection of that defence, without findings on the underlying assertions, was inconsistent with natural justice and fair play. The matter was therefore sent back to the original authority for de novo examination, fresh findings, and a reasonable opportunity of hearing. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101182 A remand was held appropriate where the lower authorities rejected the assessee's explanation for alleged stock shortages and excess finished goods without testing its factual basis. The explanation linked the excess and shortage to the manufacturing process and to non-entry in statutory records due to the absence of the excise clerk. Summary rejection of that defence, without findings on the underlying assertions, was inconsistent with natural justice and fair play. The matter was therefore sent back to the original authority for de novo examination, fresh findings, and a reasonable opportunity of hearing. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101182