https://www.taxtmi.com/caselaws?id=105516 Eligibility for exemption under clause 3(b) of Notification Nos. 32/99-C.E. and 33/99-C.E. could not be sustained on the existing record because the lower authorities had not recorded a detailed or reasoned finding on the respondents' entitlement. The appellate order granting relief was therefore set aside, as the controversy required fresh examination of eligibility and the consequential refund. The matter was remanded to the original authority for de novo consideration and a speaking order after hearing the parties. en-us Fri, 22 Nov 2002 00:00:00 +0530 Mon, 05 Mar 2012 18:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105516 Eligibility for exemption under clause 3(b) of Notification Nos. 32/99-C.E. and 33/99-C.E. could not be sustained on the existing record because the lower authorities had not recorded a detailed or reasoned finding on the respondents' entitlement. The appellate order granting relief was therefore set aside, as the controversy required fresh examination of eligibility and the consequential refund. The matter was remanded to the original authority for de novo consideration and a speaking order after hearing the parties. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105516