https://www.taxtmi.com/caselaws?id=333801 The adjudicating authority had not properly considered the appellant's submissions and supporting documents, so the factual record required fresh examination before any finding on the disputed demands could be reached. A de novo adjudication was therefore necessary, with the appellant to be given an opportunity to place all defence materials and with reasoned findings to be recorded after proper analysis and correlation of the evidence. The merits of the dispute were left open for reconsideration. en-us Fri, 26 Aug 2016 00:00:00 +0530 Tue, 25 Oct 2016 10:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333801 The adjudicating authority had not properly considered the appellant's submissions and supporting documents, so the factual record required fresh examination before any finding on the disputed demands could be reached. A de novo adjudication was therefore necessary, with the appellant to be given an opportunity to place all defence materials and with reasoned findings to be recorded after proper analysis and correlation of the evidence. The merits of the dispute were left open for reconsideration. Case-Laws Central Excise Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333801