Remand for fresh findings on the applicability of a departmental clarification to an exemption notification

The Supreme Court remanded the matter to the Tribunal because the issue on the applicability of the clarification issued under one exemption notification to another had been raised earlier but no finding had been recorded. As the Department also sought remand for a fresh decision on all points, the Court sent the appeals back for determination of that issue, leaving all contentions open. The operative result was a remand for fresh findings on the scope and effect of the departmental clarification in relation to the exemption notification.

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Issues: Whether the appeals were required to be remanded to the Tribunal for recording findings on the applicability of the clarification issued under Notification No. 463/86-CE dated 09.12.1986 to Notification No. 462/86-CE dated 09.12.1986.

Analysis: The point raised before the Court had also been raised before the Tribunal, but the Tribunal had not recorded any finding on that question. In these circumstances, and since the Department sought remand for a fresh decision on all points, the matter was sent back to the Tribunal for determination of the issue, leaving all contentions open.

Conclusion: The matter required remand to the Tribunal for fresh findings on the applicability of the departmental clarification to the exemption notification.

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