https://www.taxtmi.com/caselaws?id=30326 An appellate order reversing a reasoned determination must independently address the applicable rule and notification; otherwise it cannot be sustained. The Tribunal set aside the Commissioner (Appeals) without examining whether the unamended or amended CENVAT rule applied or without dealing with the notification relied on, despite findings on admissible credit and the value of the second-hand goods. Because the reversal lacked reasons on the legal issues arising from the framework, the matter required fresh consideration. The Tribunal's order was set aside and the matter remanded for reconsideration according to law. en-us Fri, 25 Jan 2008 00:00:00 +0530 Tue, 12 Jan 2010 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30326 An appellate order reversing a reasoned determination must independently address the applicable rule and notification; otherwise it cannot be sustained. The Tribunal set aside the Commissioner (Appeals) without examining whether the unamended or amended CENVAT rule applied or without dealing with the notification relied on, despite findings on admissible credit and the value of the second-hand goods. Because the reversal lacked reasons on the legal issues arising from the framework, the matter required fresh consideration. The Tribunal's order was set aside and the matter remanded for reconsideration according to law. Case-Laws Central Excise Fri, 25 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30326