https://www.taxtmi.com/caselaws?id=101660 An appellate order denying credit-related relief was found unsustainable because it rested on incorrect assumptions about the inputs and final products and reflected a mechanical adoption of an earlier decision without independent application of mind. The order was therefore set aside, and the matter was remanded for fresh adjudication on merits. The appellate authority was directed to afford the assessee a reasonable opportunity of hearing before deciding the matter anew. en-us Wed, 23 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101660 An appellate order denying credit-related relief was found unsustainable because it rested on incorrect assumptions about the inputs and final products and reflected a mechanical adoption of an earlier decision without independent application of mind. The order was therefore set aside, and the matter was remanded for fresh adjudication on merits. The appellate authority was directed to afford the assessee a reasonable opportunity of hearing before deciding the matter anew. Case-Laws Central Excise Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101660