https://www.taxtmi.com/caselaws?id=250262 Where a show cause notice alleges non-utilisation of duty-free capital goods and breach of exemption notification conditions, the adjudication must address that factual foundation with a reasoned inquiry. The record here indicated that the central question was whether the imported capital goods were installed and used for manufacture and export as required, but the relevant material had not been examined in depth. The existing adjudication was therefore set aside and the matter was remanded for fresh adjudication after comprehensive verification of utilisation, production, exports, records, and other contemporaneous evidence. en-us Wed, 30 Apr 2014 00:00:00 +0530 Thu, 07 Aug 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250262 Where a show cause notice alleges non-utilisation of duty-free capital goods and breach of exemption notification conditions, the adjudication must address that factual foundation with a reasoned inquiry. The record here indicated that the central question was whether the imported capital goods were installed and used for manufacture and export as required, but the relevant material had not been examined in depth. The existing adjudication was therefore set aside and the matter was remanded for fresh adjudication after comprehensive verification of utilisation, production, exports, records, and other contemporaneous evidence. Case-Laws Customs Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250262