https://www.taxtmi.com/caselaws?id=104300 Entitlement to exemption under Notification No. 80/80-Central Excise for soap clearances depended on the effect of an earlier Tribunal ruling on the value of machinery and other clearances, so the factual position had to be reconsidered by the adjudicating authority in light of that ruling. As the exemption issue was not finally determined on the existing record, the classification of soap under item 15 of the Central Excise Tariff also did not require final adjudication at that stage. The impugned order was set aside and the matter remanded for fresh decision after granting a personal hearing. en-us Tue, 18 Jun 1985 00:00:00 +0530 Tue, 28 Feb 2012 15:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104300 Entitlement to exemption under Notification No. 80/80-Central Excise for soap clearances depended on the effect of an earlier Tribunal ruling on the value of machinery and other clearances, so the factual position had to be reconsidered by the adjudicating authority in light of that ruling. As the exemption issue was not finally determined on the existing record, the classification of soap under item 15 of the Central Excise Tariff also did not require final adjudication at that stage. The impugned order was set aside and the matter remanded for fresh decision after granting a personal hearing. Case-Laws Central Excise Tue, 18 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104300