https://www.taxtmi.com/caselaws?id=359724 Central excise duty on disputed open well pumps could not be finally confirmed without verifying the assessees' claim that the goods were traded and not manufactured by them. Because that factual plea had not been raised or examined before the original authority, and part of the duty, interest and penalty had already been paid and was not contested, the correct liability on the disputed portion required fresh factual determination. The matter was therefore remanded to the adjudicating authority to verify the nature of the goods and decide afresh, while taking note of the amounts already paid and undisputed. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 04 May 2018 08:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359724 Central excise duty on disputed open well pumps could not be finally confirmed without verifying the assessees' claim that the goods were traded and not manufactured by them. Because that factual plea had not been raised or examined before the original authority, and part of the duty, interest and penalty had already been paid and was not contested, the correct liability on the disputed portion required fresh factual determination. The matter was therefore remanded to the adjudicating authority to verify the nature of the goods and decide afresh, while taking note of the amounts already paid and undisputed. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359724