https://www.taxtmi.com/caselaws?id=115726 An additional factual ground concerning borax usage may be raised at the appellate stage, and an appellate authority should not refuse consideration merely because it was not urged earlier. Where classification depends on unresolved factual verification, the proper course is to remit the matter for fresh adjudication after giving the parties an opportunity of hearing. The dispute was therefore left open on the factual record, with reconsideration directed on the classification issue in accordance with natural justice. en-us Fri, 13 Aug 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115726 An additional factual ground concerning borax usage may be raised at the appellate stage, and an appellate authority should not refuse consideration merely because it was not urged earlier. Where classification depends on unresolved factual verification, the proper course is to remit the matter for fresh adjudication after giving the parties an opportunity of hearing. The dispute was therefore left open on the factual record, with reconsideration directed on the classification issue in accordance with natural justice. Case-Laws Central Excise Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115726