https://www.taxtmi.com/caselaws?id=118723 Clearance of levy sugar made pursuant to Government directions for public distribution could not be conclusively reclassified and subjected to duty demand without examining the later clarification that short or excess dispatch in one season may be adjusted against subsequent seasons. Because the assessing authority had not considered that clarification or the assessee's additional contentions, the dispute required fresh determination. The order was set aside and the matter remanded to the Commissioner for de novo adjudication, with all issues kept open. en-us Thu, 16 Jun 2005 00:00:00 +0530 Thu, 05 Jul 2012 13:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118723 Clearance of levy sugar made pursuant to Government directions for public distribution could not be conclusively reclassified and subjected to duty demand without examining the later clarification that short or excess dispatch in one season may be adjusted against subsequent seasons. Because the assessing authority had not considered that clarification or the assessee's additional contentions, the dispute required fresh determination. The order was set aside and the matter remanded to the Commissioner for de novo adjudication, with all issues kept open. Case-Laws Central Excise Thu, 16 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118723