https://www.taxtmi.com/caselaws?id=463411 Conflicting expert material on whether sewing machines had inbuilt motors required a fresh adjudication of the exemption claim. The adjudicating authority had noted the expert reports but failed to record a finding on their merit, so the exemption issue could not be finally decided on the existing record. The matter was therefore remanded for de novo consideration, with directions to examine the expert evidence, permit the assessee to file additional documents and submissions, and keep all issues open. en-us Wed, 21 Feb 2018 00:00:00 +0530 Mon, 01 Sep 2025 12:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463411 Conflicting expert material on whether sewing machines had inbuilt motors required a fresh adjudication of the exemption claim. The adjudicating authority had noted the expert reports but failed to record a finding on their merit, so the exemption issue could not be finally decided on the existing record. The matter was therefore remanded for de novo consideration, with directions to examine the expert evidence, permit the assessee to file additional documents and submissions, and keep all issues open. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463411