https://www.taxtmi.com/caselaws?id=381283 Applicability of Rule 53, Rule 209A and Rule 173Q to a 100% export-oriented unit had not been examined by the adjudicating authority, even though that question went to the basis of the confiscation and penalties imposed. Because the legal issue required determination at the first instance, the existing order could not be finally sustained on that record. The impugned order was set aside and the matter remanded for fresh decision on all issues, including the applicability of the cited Central Excise Rules to the unit. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 08 Jun 2019 07:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381283 Applicability of Rule 53, Rule 209A and Rule 173Q to a 100% export-oriented unit had not been examined by the adjudicating authority, even though that question went to the basis of the confiscation and penalties imposed. Because the legal issue required determination at the first instance, the existing order could not be finally sustained on that record. The impugned order was set aside and the matter remanded for fresh decision on all issues, including the applicability of the cited Central Excise Rules to the unit. Case-Laws Central Excise Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381283