https://www.taxtmi.com/caselaws?id=339272 The matter was remanded for fresh examination of the exemption certificates, ER-1 returns and related correspondence relied on to support clearance of goods under exemption. Because those documents had not been examined by the lower authorities, the record was considered insufficient to determine whether the prescribed documentary requirements had been met. The Adjudicating Authority was directed to reassess the claim after considering the materials and to give the appellant a fair opportunity of hearing. en-us Wed, 02 Nov 2016 00:00:00 +0530 Thu, 23 Feb 2017 06:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339272 The matter was remanded for fresh examination of the exemption certificates, ER-1 returns and related correspondence relied on to support clearance of goods under exemption. Because those documents had not been examined by the lower authorities, the record was considered insufficient to determine whether the prescribed documentary requirements had been met. The Adjudicating Authority was directed to reassess the claim after considering the materials and to give the appellant a fair opportunity of hearing. Case-Laws Central Excise Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339272