https://www.taxtmi.com/caselaws?id=348104 The appellate order was set aside because the facts recorded in the order-in-appeal did not match the facts in the show cause notice and the order-in-original. As the factual foundation had not been properly examined, the matter required fresh adjudication on correct facts. The appellate authority was directed to decide the case de novo after granting the assessee an opportunity of hearing and permitting additional evidence in accordance with law. The result was remand for reconsideration. en-us Thu, 08 Jun 2017 00:00:00 +0530 Sat, 16 Sep 2017 08:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348104 The appellate order was set aside because the facts recorded in the order-in-appeal did not match the facts in the show cause notice and the order-in-original. As the factual foundation had not been properly examined, the matter required fresh adjudication on correct facts. The appellate authority was directed to decide the case de novo after granting the assessee an opportunity of hearing and permitting additional evidence in accordance with law. The result was remand for reconsideration. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348104