https://www.taxtmi.com/caselaws?id=105118 The classification of the two products as Ayurvedic medicaments and their eligibility for exemption required a reasoned evaluation of the competing evidence, including the material in the show cause notice and the certificates produced by the assessees. The adjudicating authority failed to discuss that evidence and also omitted to examine the plea of bona fide belief, which was relevant to limitation under Section 11A of the Central Excise Act, 1944. The order was therefore set aside and the matter remanded for fresh adjudication after detailed consideration of both issues. en-us Mon, 02 Aug 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105118 The classification of the two products as Ayurvedic medicaments and their eligibility for exemption required a reasoned evaluation of the competing evidence, including the material in the show cause notice and the certificates produced by the assessees. The adjudicating authority failed to discuss that evidence and also omitted to examine the plea of bona fide belief, which was relevant to limitation under Section 11A of the Central Excise Act, 1944. The order was therefore set aside and the matter remanded for fresh adjudication after detailed consideration of both issues. Case-Laws Central Excise Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105118