https://www.taxtmi.com/caselaws?id=165595 An appellate order sustaining excise duty liability was held unsustainable because it did not address the material controversy or record a finding on whether the product was excisable as motor spirit or was industrial alcohol. The High Court noted that a quasi-judicial appellate authority must apply its mind to the relevant facts and legal questions raised in the appeal, and a general reproduction of the statutory definition was insufficient. As the order disclosed no proper consideration of the decisive issue, it was quashed and the matter remitted for reconsideration in accordance with law. en-us Wed, 17 Apr 1974 00:00:00 +0530 Sat, 02 Aug 2014 13:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165595 An appellate order sustaining excise duty liability was held unsustainable because it did not address the material controversy or record a finding on whether the product was excisable as motor spirit or was industrial alcohol. The High Court noted that a quasi-judicial appellate authority must apply its mind to the relevant facts and legal questions raised in the appeal, and a general reproduction of the statutory definition was insufficient. As the order disclosed no proper consideration of the decisive issue, it was quashed and the matter remitted for reconsideration in accordance with law. Case-Laws Central Excise Wed, 17 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165595