https://www.taxtmi.com/caselaws?id=365531 Reliance on witness statements and the legal character of stentering activity were both left unresolved because these issues had not been examined by the lower authority. The challenge to the admissibility of witness statements was raised for the first time before the Tribunal, and the question whether stentering amounted to manufacture also required consideration of the cited judgments and the nature of the process undertaken. As neither matter had been addressed at the adjudication stage, the Tribunal held that a fresh decision was necessary and set aside the impugned order, remanding the matter to the adjudicating authority for reconsideration. en-us Wed, 25 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365531 Reliance on witness statements and the legal character of stentering activity were both left unresolved because these issues had not been examined by the lower authority. The challenge to the admissibility of witness statements was raised for the first time before the Tribunal, and the question whether stentering amounted to manufacture also required consideration of the cited judgments and the nature of the process undertaken. As neither matter had been addressed at the adjudication stage, the Tribunal held that a fresh decision was necessary and set aside the impugned order, remanding the matter to the adjudicating authority for reconsideration. Case-Laws Central Excise Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365531