https://www.taxtmi.com/caselaws?id=104889 A Board circular was said to have potential bearing on an excise classification dispute already addressed by the Supreme Court on the substantive interpretation issue. Because the applicability and binding effect of Circular No. 125/36-95-C.E. had not been examined by the authorities below, the record was treated as insufficient for a final merits determination. The matter was therefore remanded to the adjudicating authority for fresh consideration of the circular's applicability and for re-examination of the issue anew. en-us Mon, 03 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104889 A Board circular was said to have potential bearing on an excise classification dispute already addressed by the Supreme Court on the substantive interpretation issue. Because the applicability and binding effect of Circular No. 125/36-95-C.E. had not been examined by the authorities below, the record was treated as insufficient for a final merits determination. The matter was therefore remanded to the adjudicating authority for fresh consideration of the circular's applicability and for re-examination of the issue anew. Case-Laws Central Excise Mon, 03 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104889