https://www.taxtmi.com/caselaws?id=300133 Clearance of scrap required fresh adjudication because the Board's circular clarifying segregation of impurities such as iron, steel, rubber, plastic and dust was treated as retrospective. Since that clarification was not available when the dispute was decided earlier, the matter had to be reconsidered on its basis, with an opportunity of hearing to the appellant and liberty to adduce additional evidence in accordance with law. The impugned order was set aside and the dispute was remanded to the adjudicating authority for a fresh decision in light of the circular. en-us Wed, 20 Sep 2017 00:00:00 +0530 Fri, 14 Jan 2022 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300133 Clearance of scrap required fresh adjudication because the Board's circular clarifying segregation of impurities such as iron, steel, rubber, plastic and dust was treated as retrospective. Since that clarification was not available when the dispute was decided earlier, the matter had to be reconsidered on its basis, with an opportunity of hearing to the appellant and liberty to adduce additional evidence in accordance with law. The impugned order was set aside and the dispute was remanded to the adjudicating authority for a fresh decision in light of the circular. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300133