https://www.taxtmi.com/caselaws?id=247019 A fact-finding appellate authority must address all material contentions before sustaining a demand or exemption denial. The High Court noted that the Tribunal did not consider the appellant's limitation and penalty objections, making that part of the order procedurally defective. It also held that the Tribunal could not uphold denial of small scale industry benefit on an assumed brand-name ownership without first determining, on the evidence, whether the brand belonged to the foreign collaborator. The order was set aside and the matter remitted for fresh adjudication on limitation, penalty, and brand-name ownership. en-us Fri, 21 Feb 2014 00:00:00 +0530 Sat, 06 Sep 2014 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247019 A fact-finding appellate authority must address all material contentions before sustaining a demand or exemption denial. The High Court noted that the Tribunal did not consider the appellant's limitation and penalty objections, making that part of the order procedurally defective. It also held that the Tribunal could not uphold denial of small scale industry benefit on an assumed brand-name ownership without first determining, on the evidence, whether the brand belonged to the foreign collaborator. The order was set aside and the matter remitted for fresh adjudication on limitation, penalty, and brand-name ownership. Case-Laws Central Excise Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247019