https://www.taxtmi.com/caselaws?id=344937 Classification of the disputed goods required proper application of settled legal tests, including examination of their character, nature, composition and technical features, but the adjudication order gave no adequate reasoning. As the existing record did not enable a satisfactory determination, the Tribunal remanded the matter for fresh consideration of classification, duty liability and penalty. The authority below was directed to independently examine whether the goods fell within the Third Schedule for excise duty purposes and to decide penalty only after granting due hearing and passing a reasoned and speaking order. en-us Wed, 03 May 2017 00:00:00 +0530 Mon, 03 Jul 2017 10:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344937 Classification of the disputed goods required proper application of settled legal tests, including examination of their character, nature, composition and technical features, but the adjudication order gave no adequate reasoning. As the existing record did not enable a satisfactory determination, the Tribunal remanded the matter for fresh consideration of classification, duty liability and penalty. The authority below was directed to independently examine whether the goods fell within the Third Schedule for excise duty purposes and to decide penalty only after granting due hearing and passing a reasoned and speaking order. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344937