https://www.taxtmi.com/caselaws?id=51149 On remand, the original authority must consider additional grounds that were not examined earlier, including a claimed exemption for semi-finished clearances to job workers under Notification No. 84/94-C.E. and the plea that penalty should be worked out under the amended Section 11AC. The appeal did not decide the duty demand or penalty quantum on the merits. Because these contentions were raised at the appellate stage and had not been considered by the lower authorities, the matter was sent back for fresh determination with a direction to hear the appellants and record findings on those issues. en-us Thu, 21 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51149 On remand, the original authority must consider additional grounds that were not examined earlier, including a claimed exemption for semi-finished clearances to job workers under Notification No. 84/94-C.E. and the plea that penalty should be worked out under the amended Section 11AC. The appeal did not decide the duty demand or penalty quantum on the merits. Because these contentions were raised at the appellate stage and had not been considered by the lower authorities, the matter was sent back for fresh determination with a direction to hear the appellants and record findings on those issues. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51149