https://www.taxtmi.com/caselaws?id=42253 The appellate authority had not examined the decisive question whether the seized goods fell within the entry for manufactured zarda and its statutory definition, and the petitioner's grievance of inadequate opportunity was also accepted. The order was therefore set aside and the matter remitted for fresh decision on that issue, with the remand made conditional on deposit of Rs. 1,00,000 within the stipulated time. The appellate authority was also directed to allow inspection of the seized documents and permit copies thereafter, so the petitioner could effectively present his case on reconsideration. en-us Fri, 30 Jan 1987 00:00:00 +0530 Thu, 10 Jun 2010 11:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42253 The appellate authority had not examined the decisive question whether the seized goods fell within the entry for manufactured zarda and its statutory definition, and the petitioner's grievance of inadequate opportunity was also accepted. The order was therefore set aside and the matter remitted for fresh decision on that issue, with the remand made conditional on deposit of Rs. 1,00,000 within the stipulated time. The appellate authority was also directed to allow inspection of the seized documents and permit copies thereafter, so the petitioner could effectively present his case on reconsideration. Case-Laws Central Excise Fri, 30 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42253