https://www.taxtmi.com/caselaws?id=103664 Demand and penalty could not be sustained on the existing record because no findings were recorded on the approval of the classification lists, the marking of sample packs as "physician samples not to be sold", or the limitation objection. The factual basis for comparing the goods with regular trade packs also remained unclear, leaving the dispute incapable of final determination at the appellate stage. The impugned order was therefore set aside and the matter remanded to the original authority for de novo consideration after a reasonable opportunity of hearing. en-us Mon, 17 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103664 Demand and penalty could not be sustained on the existing record because no findings were recorded on the approval of the classification lists, the marking of sample packs as "physician samples not to be sold", or the limitation objection. The factual basis for comparing the goods with regular trade packs also remained unclear, leaving the dispute incapable of final determination at the appellate stage. The impugned order was therefore set aside and the matter remanded to the original authority for de novo consideration after a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103664