https://www.taxtmi.com/caselaws?id=219867 Where jurisdiction, limitation, revenue neutrality and Cenvat credit defences had not been examined in detail, and later judicial developments could affect their determination, remand for fresh adjudication was appropriate. The earlier order had dealt only briefly with the jurisdictional objection, while the Supreme Court had already decided the issues of manufacture and brand name against the appellant and left the remaining issues open. The matter was therefore sent back to the original adjudicating authority to consider all surviving contentions afresh on the facts and in light of the later legal position. en-us Mon, 30 Jul 2012 00:00:00 +0530 Sat, 15 Dec 2012 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219867 Where jurisdiction, limitation, revenue neutrality and Cenvat credit defences had not been examined in detail, and later judicial developments could affect their determination, remand for fresh adjudication was appropriate. The earlier order had dealt only briefly with the jurisdictional objection, while the Supreme Court had already decided the issues of manufacture and brand name against the appellant and left the remaining issues open. The matter was therefore sent back to the original adjudicating authority to consider all surviving contentions afresh on the facts and in light of the later legal position. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219867