https://www.taxtmi.com/caselaws?id=101477 The Tribunal directed remand where additional claims on exemption for clearances to job workers and on the amended penalty provision had not been examined by the lower authorities. Because duty and penalty were already being reworked, it held that the original authority should also consider these submissions and afford the appellants a reasonable opportunity of hearing. The matter was therefore sent back for fresh consideration of the exemption and reduced-penalty issues together with the issues already directed to be reconsidered. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101477 The Tribunal directed remand where additional claims on exemption for clearances to job workers and on the amended penalty provision had not been examined by the lower authorities. Because duty and penalty were already being reworked, it held that the original authority should also consider these submissions and afford the appellants a reasonable opportunity of hearing. The matter was therefore sent back for fresh consideration of the exemption and reduced-penalty issues together with the issues already directed to be reconsidered. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101477