https://www.taxtmi.com/caselaws?id=109842 Failure to comply with an appellate direction for fresh examination of tariff classification and exemption entitlement justified a de novo remand. The adjudicating authority was required to reconsider the classification of dephenalised oil on the merits within the scope of the show cause notice, but instead proceeded on an inoperative sub-heading and did not undertake the mandated reconsideration. The exemption claim under Notification No. 28/89-C.E. also had to be examined afresh in the same exercise. The matter was therefore remitted for reconsideration of both issues. en-us Thu, 01 May 2003 00:00:00 +0530 Fri, 18 May 2012 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109842 Failure to comply with an appellate direction for fresh examination of tariff classification and exemption entitlement justified a de novo remand. The adjudicating authority was required to reconsider the classification of dephenalised oil on the merits within the scope of the show cause notice, but instead proceeded on an inoperative sub-heading and did not undertake the mandated reconsideration. The exemption claim under Notification No. 28/89-C.E. also had to be examined afresh in the same exercise. The matter was therefore remitted for reconsideration of both issues. Case-Laws Central Excise Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109842