https://www.taxtmi.com/caselaws?id=122864 Where the factual foundation and the scope of the show cause notice were not fully established, the classification dispute was properly remanded for fresh adjudication. The tribunal noted that the department's case on whether the goods were only parts of machinery, and whether the circular relied on applied to the facts, required evidence and hearing at the original stage. The matter was therefore restored to the adjudicating authority for reconsideration after both sides were given a reasonable opportunity to present their case, and no final merits determination was made. en-us Mon, 02 Apr 2007 00:00:00 +0530 Tue, 21 Aug 2012 12:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122864 Where the factual foundation and the scope of the show cause notice were not fully established, the classification dispute was properly remanded for fresh adjudication. The tribunal noted that the department's case on whether the goods were only parts of machinery, and whether the circular relied on applied to the facts, required evidence and hearing at the original stage. The matter was therefore restored to the adjudicating authority for reconsideration after both sides were given a reasonable opportunity to present their case, and no final merits determination was made. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122864