https://www.taxtmi.com/caselaws?id=46382 Slides and slits in cigarette packets were examined for excisability under the tariff, but the earlier appellate orders lacked a specific finding on manufacture and rested on an inadequate appraisal of marketability. The excisability objection, though not raised in the reply to the show cause notice, had been pressed before the appellate authority and the Tribunal without objection to maintainability. In these circumstances, the proper course was to permit both sides to adduce evidence and decide the matter afresh. The appeals were allowed, the impugned orders were set aside, and the matters were remanded for fresh disposal. en-us Tue, 26 Nov 2002 00:00:00 +0530 Sat, 11 Feb 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46382 Slides and slits in cigarette packets were examined for excisability under the tariff, but the earlier appellate orders lacked a specific finding on manufacture and rested on an inadequate appraisal of marketability. The excisability objection, though not raised in the reply to the show cause notice, had been pressed before the appellate authority and the Tribunal without objection to maintainability. In these circumstances, the proper course was to permit both sides to adduce evidence and decide the matter afresh. The appeals were allowed, the impugned orders were set aside, and the matters were remanded for fresh disposal. Case-Laws Central Excise Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46382