https://www.taxtmi.com/caselaws?id=362930 Where the foundational question of whether there was a violation of Rule 57CCC of the Central Excise Rules, 1944 had not been examined on merits, the appellate forum held that the matter required fresh adjudication. The existing record and the appellant's grounds needed reconsideration in accordance with law, so the case was remanded to the original authority for a fresh order. The operative principle is that, if the alleged statutory breach has not been determined, remand is appropriate to ensure proper factual and legal examination. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362930 Where the foundational question of whether there was a violation of Rule 57CCC of the Central Excise Rules, 1944 had not been examined on merits, the appellate forum held that the matter required fresh adjudication. The existing record and the appellant's grounds needed reconsideration in accordance with law, so the case was remanded to the original authority for a fresh order. The operative principle is that, if the alleged statutory breach has not been determined, remand is appropriate to ensure proper factual and legal examination. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362930