https://www.taxtmi.com/caselaws?id=339061 Eligibility for the benefit under Notification No. 275/88-C.E. depended on whether SG Iron castings and spacer rings had undergone proof-machining. The remand required an independent physical verification of that specific factual issue. Reliance on the personal-hearing record from an earlier round was improper because that material had already been challenged before the higher forum. Physical verification supported the finding that the identified goods were not proof-machined, making them eligible for the notification benefit. en-us Thu, 29 Sep 2016 00:00:00 +0530 Sat, 18 Feb 2017 12:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339061 Eligibility for the benefit under Notification No. 275/88-C.E. depended on whether SG Iron castings and spacer rings had undergone proof-machining. The remand required an independent physical verification of that specific factual issue. Reliance on the personal-hearing record from an earlier round was improper because that material had already been challenged before the higher forum. Physical verification supported the finding that the identified goods were not proof-machined, making them eligible for the notification benefit. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339061