https://www.taxtmi.com/caselaws?id=48602 Where the liability of exported goods to central excise duty and the effect of exemption notifications had not been examined by the lower authorities, the matter required fresh consideration by the original authority. The document states that this duty-liability question was a preliminary and legally material issue because it directly affected the demand and penalty, and that an exemption notification must be treated as part of the enactment. It also notes that the claimant bears the burden of establishing entitlement. The appellate and original orders were therefore set aside and the dispute remanded for decision in accordance with law, leaving the substantive merits open. en-us Tue, 24 Apr 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48602 Where the liability of exported goods to central excise duty and the effect of exemption notifications had not been examined by the lower authorities, the matter required fresh consideration by the original authority. The document states that this duty-liability question was a preliminary and legally material issue because it directly affected the demand and penalty, and that an exemption notification must be treated as part of the enactment. It also notes that the claimant bears the burden of establishing entitlement. The appellate and original orders were therefore set aside and the dispute remanded for decision in accordance with law, leaving the substantive merits open. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48602