Exemption notification without purchaser restriction requires full-record reconsideration of concessional duty entitlement on remand.

Where an exemption notification contains no purchaser-based restriction, denial of concessional duty cannot rest solely on the end-use or identity of one buyer. The claim for benefit under Notification No. 116/88-C.E. had to be reconsidered on the full record, including the evidence already placed and any further material produced. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication in accordance with law after giving a reasonable opportunity of hearing.

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Issues: Whether the concessional rate of duty under Notification No. 116/88-C.E. was available to the blood cell separators manufactured by the appellant, and whether the matter required fresh consideration by the appellate authority.

Analysis: The notification was found to contain no restriction based on the type or class of purchasers of the product. The record also showed that the bulk of the purchasers during the relevant period were manufacturers of surgical instruments and chemical laboratories. In these circumstances, the denial of the benefit solely on the basis of one purchase order was considered insufficient, and the matter required re-examination on the material already placed and any further evidence to be produced.

Conclusion: The appellant was entitled to a fresh adjudication of its claim for concessional duty, and the impugned order was set aside with remand to the Commissioner (Appeals) for reconsideration in accordance with law after giving a reasonable opportunity of hearing.

Final Conclusion: The dispute was not finally decided on the merits of exemption, and the assessee obtained a remand for reconsideration of entitlement under the notification.

Ratio Decidendi: Where an exemption notification does not impose a purchaser-based restriction, denial of its benefit cannot rest on a narrow reading of the end-use of one buyer, and the claim must be reconsidered on the full record.

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