https://www.taxtmi.com/caselaws?id=351629 Documents showing that goods were sent by the principal manufacturer under returnable challans, together with the job-work register and supporting declarations, were treated as material to the core issue of whether the clearance fell within the job-work and exemption regime. The Tribunal noted that such evidence could not be ignored merely because some documents had not been produced before the original authority, especially where the contention had not been examined. It therefore sustained the remand for de novo adjudication so the exemption claim and any duty demand on the job worker could be decided afresh after due opportunity and in accordance with natural justice. en-us Wed, 18 Oct 2017 00:00:00 +0530 Tue, 28 Nov 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351629 Documents showing that goods were sent by the principal manufacturer under returnable challans, together with the job-work register and supporting declarations, were treated as material to the core issue of whether the clearance fell within the job-work and exemption regime. The Tribunal noted that such evidence could not be ignored merely because some documents had not been produced before the original authority, especially where the contention had not been examined. It therefore sustained the remand for de novo adjudication so the exemption claim and any duty demand on the job worker could be decided afresh after due opportunity and in accordance with natural justice. Case-Laws Central Excise Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351629