https://www.taxtmi.com/caselaws?id=46713 Where the foundational facts and basis of duty demand were unclear, the Supreme Court held that the exemption claim could not be conclusively decided on the existing record and required fresh adjudication. The show cause notices and the authority orders did not clearly identify the goods sought to be taxed, and the material did not establish the precise position regarding goods manufactured, cleared, or captively used in the factory. The orders of the authorities and the Tribunal were set aside, and the matter was remitted for fresh consideration in accordance with law, with liberty to file a further reply. en-us Thu, 18 Sep 2003 00:00:00 +0530 Tue, 29 Apr 2014 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46713 Where the foundational facts and basis of duty demand were unclear, the Supreme Court held that the exemption claim could not be conclusively decided on the existing record and required fresh adjudication. The show cause notices and the authority orders did not clearly identify the goods sought to be taxed, and the material did not establish the precise position regarding goods manufactured, cleared, or captively used in the factory. The orders of the authorities and the Tribunal were set aside, and the matter was remitted for fresh consideration in accordance with law, with liberty to file a further reply. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46713