Documentary proof for registration entitlement required remand after the tribunal was not allowed to examine the evidence.

A decisive factual issue affecting exemption entitlement depended on documentary proof of whether the application for permanent registration as a small scale industrial unit had been filed within the extended provisional registration period. Denial of an opportunity to adduce that evidence would prevent proper adjudication of the claim to be treated as a registered newly established unit for the relevant assessment period. The impugned order was therefore set aside, and the matter was remitted for fresh decision after allowing the applicant to produce the documentary evidence and have the issue reconsidered in accordance with law.

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Issues: Whether the matter should be remitted to the Tribunal below to enable the applicant to adduce documentary evidence regarding filing of the application for permanent registration as a small scale industrial unit.

Analysis: The Tribunal found that the applicant had sought an adjournment before the authority below to produce documentary proof that the application for permanent registration had been made before expiry of the extended provisional registration period. Since that evidence went to the applicant's claim to be treated as a registered newly established unit for the relevant assessment period, denial of an opportunity to produce it would prevent a proper adjudication of the claim. The appropriate course was therefore to restore the matter so that the factual question could be examined on evidence.

Conclusion: The matter was remitted to the Tribunal below for a fresh decision after allowing the applicant to produce documentary evidence.

Final Conclusion: The impugned order was set aside and the revision was restored for reconsideration in accordance with law after affording the applicant an opportunity to produce evidence.

Ratio Decidendi: Where a decisive factual issue bearing on exemption entitlement depends on documentary proof that was not permitted to be adduced, the matter should be remanded for fresh adjudication after giving an opportunity to produce such evidence.

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