https://www.taxtmi.com/caselaws?id=101632 Returned goods cleared after processing required a clear factual determination on whether they were merely reprocessed under Rule 173H or had emerged from a fresh manufacturing process. The appellate authority had not made a definite finding, and its reasoning was only tentative, so the issue was set aside for reconsideration on the evidence. A separate limitation plea had also been raised before the appellate authority but not decided, so that question too required adjudication. The matter was restored for fresh decision after hearing the assessee and considering the materials on record. en-us Thu, 10 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 14:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101632 Returned goods cleared after processing required a clear factual determination on whether they were merely reprocessed under Rule 173H or had emerged from a fresh manufacturing process. The appellate authority had not made a definite finding, and its reasoning was only tentative, so the issue was set aside for reconsideration on the evidence. A separate limitation plea had also been raised before the appellate authority but not decided, so that question too required adjudication. The matter was restored for fresh decision after hearing the assessee and considering the materials on record. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101632