https://www.taxtmi.com/caselaws?id=435683 A revisional authority in tax matters must consider binding precedents and applicable circulars before rejecting a claim for condonation of transit and handling loss arising between factory removal and export shipment. Where the authority notes earlier decisions but does not analyse or apply them, and instead reaches a bare conclusion, the decision reflects non-application of mind and is vulnerable in judicial review. The revisional order was therefore set aside and the matter remitted for fresh consideration after examining the cited judgments and giving the assessee a hearing. en-us Thu, 16 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435683 A revisional authority in tax matters must consider binding precedents and applicable circulars before rejecting a claim for condonation of transit and handling loss arising between factory removal and export shipment. Where the authority notes earlier decisions but does not analyse or apply them, and instead reaches a bare conclusion, the decision reflects non-application of mind and is vulnerable in judicial review. The revisional order was therefore set aside and the matter remitted for fresh consideration after examining the cited judgments and giving the assessee a hearing. Case-Laws Central Excise Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435683