https://www.taxtmi.com/caselaws?id=355369 The appellate tribunal modified the remand order, directing the adjudicating authority to clarify the facts and issue a fresh order in compliance with the law and pertinent High Court judgments, ensuring a fair opportunity for the appellant to present their case. Both parties agreed that the goods were cleared on an ex-factory basis without central excise duty paid on the freight element. The adjudicating authority and the Commissioner (Appeals) were found to have misapplied legal principles and failed to consider crucial judgments relied upon by the appellant. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355369 The appellate tribunal modified the remand order, directing the adjudicating authority to clarify the facts and issue a fresh order in compliance with the law and pertinent High Court judgments, ensuring a fair opportunity for the appellant to present their case. Both parties agreed that the goods were cleared on an ex-factory basis without central excise duty paid on the freight element. The adjudicating authority and the Commissioner (Appeals) were found to have misapplied legal principles and failed to consider crucial judgments relied upon by the appellant. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355369