https://www.taxtmi.com/caselaws?id=107373 An Assistant Commissioner was held to lack authority to issue a corrigendum on his own where the show cause notice had been made answerable to the Commissioner; the later memorandum was treated as restoring the correct position, not as a fresh notice or review. The matter also turned on whether fabricated wagon parts had emerged as distinct commercial commodities and were marketable, because those findings were necessary to determine excisability. As the impugned order did not record clear findings on marketability, the case was remanded for de novo adjudication with an opportunity to adduce evidence and be heard. en-us Fri, 07 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107373 An Assistant Commissioner was held to lack authority to issue a corrigendum on his own where the show cause notice had been made answerable to the Commissioner; the later memorandum was treated as restoring the correct position, not as a fresh notice or review. The matter also turned on whether fabricated wagon parts had emerged as distinct commercial commodities and were marketable, because those findings were necessary to determine excisability. As the impugned order did not record clear findings on marketability, the case was remanded for de novo adjudication with an opportunity to adduce evidence and be heard. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107373