https://www.taxtmi.com/caselaws?id=105171 A Board circular clarifying that empty containers cleared from the factory were not dutiable remained in force during the relevant period, and the appellate authority was required to examine its effect on duty liability. The assessee had also denied suppression of facts, but the limitation objection was not considered in light of the circular or the record. Because these material issues were left unaddressed, the order could not stand as it was and required reconsideration. The matter was set aside and remanded for fresh decision after hearing both sides. en-us Mon, 06 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105171 A Board circular clarifying that empty containers cleared from the factory were not dutiable remained in force during the relevant period, and the appellate authority was required to examine its effect on duty liability. The assessee had also denied suppression of facts, but the limitation objection was not considered in light of the circular or the record. Because these material issues were left unaddressed, the order could not stand as it was and required reconsideration. The matter was set aside and remanded for fresh decision after hearing both sides. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105171