https://www.taxtmi.com/caselaws?id=352114 Where the nature of the 2 kg and 5 kg packs was disputed, the existing findings were insufficient because the record did not conclusively establish whether the goods were meant for dealers, traders, industrial users or retail sale. The matter required fresh factual verification by the original adjudicating authority, together with reconsideration of the legal position, including limitation. The appellant was also to be given a fair opportunity to meet the case on remand. The dispute was therefore remanded for fresh order after verification of facts and law. en-us Tue, 05 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352114 Where the nature of the 2 kg and 5 kg packs was disputed, the existing findings were insufficient because the record did not conclusively establish whether the goods were meant for dealers, traders, industrial users or retail sale. The matter required fresh factual verification by the original adjudicating authority, together with reconsideration of the legal position, including limitation. The appellant was also to be given a fair opportunity to meet the case on remand. The dispute was therefore remanded for fresh order after verification of facts and law. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352114