https://www.taxtmi.com/caselaws?id=760942 Where a tribunal fails to consider vital material evidence and decides factual questions without adequate examination, its order can raise a substantial question of law and be set aside. The High Court found that the Tribunal had not properly addressed the nature of the industrial unit, the date of commencement of production, the alleged expansion, and entitlement to exemption under Notification No. 20/2007, and had set aside concurrent factual findings without a thorough appraisal of the record. The matter was remanded to CESTAT for fresh consideration and a reasoned decision after hearing the parties. en-us Thu, 24 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760942 Where a tribunal fails to consider vital material evidence and decides factual questions without adequate examination, its order can raise a substantial question of law and be set aside. The High Court found that the Tribunal had not properly addressed the nature of the industrial unit, the date of commencement of production, the alleged expansion, and entitlement to exemption under Notification No. 20/2007, and had set aside concurrent factual findings without a thorough appraisal of the record. The matter was remanded to CESTAT for fresh consideration and a reasoned decision after hearing the parties. Case-Laws Central Excise Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760942