https://www.taxtmi.com/caselaws?id=3212 An appellate order cannot be sustained where it overlooks a material allegation forming the foundation of the dispute. The record showed that the show cause notice and order-in-original alleged a fake invoice and non-accountal of goods in Central Excise records, but the Commissioner (Appeals) did not examine those issues and proceeded only on the basis of non-debit of duty in PLA. Because the factual controversy was not properly considered, the order was set aside and the matter was remanded for fresh consideration, with liberty to the respondent to place its defence before the appellate authority. en-us Wed, 16 Jan 2008 00:00:00 +0530 Thu, 19 May 2022 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3212 An appellate order cannot be sustained where it overlooks a material allegation forming the foundation of the dispute. The record showed that the show cause notice and order-in-original alleged a fake invoice and non-accountal of goods in Central Excise records, but the Commissioner (Appeals) did not examine those issues and proceeded only on the basis of non-debit of duty in PLA. Because the factual controversy was not properly considered, the order was set aside and the matter was remanded for fresh consideration, with liberty to the respondent to place its defence before the appellate authority. Case-Laws Central Excise Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3212