https://www.taxtmi.com/caselaws?id=358914 Where material defence evidence has not been duly examined and the factual controversy remains unresolved, remand is warranted for fresh determination on merits. The appellate record showed that stock registers, production and clearance statements, and return filings were produced in defence, yet they were not analysed in a reasoned manner. The issue of alleged stock shortages therefore could not be finally decided on the existing findings. The appellant's eligibility for small scale exemption also remained inconclusively determined, despite reference in the show cause notice to clearances being within the prescribed limit. The matter was remanded for fresh consideration of the documentary evidence and a reasoned decision on both issues. en-us Wed, 04 Apr 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358914 Where material defence evidence has not been duly examined and the factual controversy remains unresolved, remand is warranted for fresh determination on merits. The appellate record showed that stock registers, production and clearance statements, and return filings were produced in defence, yet they were not analysed in a reasoned manner. The issue of alleged stock shortages therefore could not be finally decided on the existing findings. The appellant's eligibility for small scale exemption also remained inconclusively determined, despite reference in the show cause notice to clearances being within the prescribed limit. The matter was remanded for fresh consideration of the documentary evidence and a reasoned decision on both issues. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358914