SSI exemption and unit existence require clear factual findings before final adjudication and may justify remand

SSI exemption could not be finally determined because the record did not clearly establish the separate existence of Unit No. 1, its infrastructure, or whether any manufacture was actually carried out. The need for machinery and infrastructure for the fabrication order also required technical examination. In the absence of clear findings on these foundational facts, the claim to exemption was left open and the appellant was entitled to place evidence before the adjudicating authority. The matter was remanded for fresh adjudication after granting both sides a proper hearing.

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Issues: Whether the matter required remand for fresh examination of the appellant's claim to SSI exemption and the existence and manufacturing capacity of Unit No. 1.

Analysis: The record did not clearly establish the separate existence of the main unit and Unit No. 1, their infrastructure, or whether any manufacture was actually carried out. The question whether the fabrication order required machinery and infrastructure also needed technical examination. In the absence of clear findings on these foundational aspects, the claim to exemption could not be finally adjudicated. The appellant was therefore entitled to place its facts and evidence before the adjudicating authority in a fresh hearing.

Conclusion: The matter was remanded to the adjudicating authority for fresh decision after granting proper opportunity of hearing to both sides.

Ratio Decidendi: Where foundational facts relating to existence of a unit, its infrastructure, and actual manufacture are not clearly determined, exemption entitlement should not be finally decided and the matter may be remanded for fresh adjudication.

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