https://www.taxtmi.com/caselaws?id=208381 Eligibility for re-credit under the notification depended on unresolved factual questions about installation of new machinery and whether the goods were manufactured from old and new machinery. As the record showed that the material had not been fully examined and the assessee sought a fresh hearing, the Tribunal directed de novo adjudication by the original authority. The fresh decision must be taken after considering the relevant facts and following the principles of natural justice. en-us Thu, 20 Oct 2011 00:00:00 +0530 Mon, 02 Jan 2012 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208381 Eligibility for re-credit under the notification depended on unresolved factual questions about installation of new machinery and whether the goods were manufactured from old and new machinery. As the record showed that the material had not been fully examined and the assessee sought a fresh hearing, the Tribunal directed de novo adjudication by the original authority. The fresh decision must be taken after considering the relevant facts and following the principles of natural justice. Case-Laws Central Excise Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208381