https://www.taxtmi.com/caselaws?id=265850 A plea raised for the first time in appeal on a demand issued under Rule 57-I of the erstwhile Central Excise Rules, 1944 was not examined on merits by the lower authorities. The Tribunal held that, in the interests of justice, the facts and law should be considered afresh at the first instance, and set aside the impugned orders. The matter was remanded to the adjudicating authority for de novo consideration with a proper opportunity of hearing, leaving the merits of the demand open for fresh adjudication. en-us Fri, 10 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265850 A plea raised for the first time in appeal on a demand issued under Rule 57-I of the erstwhile Central Excise Rules, 1944 was not examined on merits by the lower authorities. The Tribunal held that, in the interests of justice, the facts and law should be considered afresh at the first instance, and set aside the impugned orders. The matter was remanded to the adjudicating authority for de novo consideration with a proper opportunity of hearing, leaving the merits of the demand open for fresh adjudication. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265850