https://www.taxtmi.com/caselaws?id=447737 The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for a fresh decision. It found that the appellant's claim for exemption under Notification No. 67/95-CE requires further examination, as the adjudicating authority did not verify the conditions for exemption. The Tribunal also noted the need for reconsideration of the argument that the demand is time-barred and that the valuation of goods did not comply with cost accounting standards. All issues were left open for further examination, and the appeals were allowed by way of remand. en-us Tue, 02 Jan 2024 00:00:00 +0530 Wed, 03 Jan 2024 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447737 The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for a fresh decision. It found that the appellant's claim for exemption under Notification No. 67/95-CE requires further examination, as the adjudicating authority did not verify the conditions for exemption. The Tribunal also noted the need for reconsideration of the argument that the demand is time-barred and that the valuation of goods did not comply with cost accounting standards. All issues were left open for further examination, and the appeals were allowed by way of remand. Case-Laws Central Excise Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447737