https://www.taxtmi.com/caselaws?id=52676 Competence of an appeal filed by the Deputy Commissioner under Section 35E(2) of the Central Excise Act, 1944 was challenged before the appellate authority, but no finding was recorded on that jurisdictional objection. Where a material issue raised by a party remains unanswered, the proper course is reconsideration by remand rather than final determination on merits. The matter was therefore sent back for fresh adjudication, with a direction to pass a speaking order recording findings on the issues raised. en-us Tue, 13 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52676 Competence of an appeal filed by the Deputy Commissioner under Section 35E(2) of the Central Excise Act, 1944 was challenged before the appellate authority, but no finding was recorded on that jurisdictional objection. Where a material issue raised by a party remains unanswered, the proper course is reconsideration by remand rather than final determination on merits. The matter was therefore sent back for fresh adjudication, with a direction to pass a speaking order recording findings on the issues raised. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52676