Fiscal concession claims require proof of notification compliance; remand was ordered to allow fresh evidence and reconsideration.

Denial of abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST turned on the assessee's alleged failure to produce evidence of compliance with the notification conditions. The appellant stated that the earlier file had been lost and that the relevant materials were now available for record. As no objection was raised by the Revenue, the matter was found fit for remand so that the appellate authority could reassess entitlement after giving the assessee an opportunity to adduce evidence. The order was set aside and the dispute restored for fresh adjudication on the evidentiary question, without any final determination of tax liability.

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Issues: Whether the denial of abatement under Notification No. 32/2004-ST and Notification No. 1/2006-ST for alleged non-production of evidence was sustainable, and whether the matter required remand for fresh adjudication.

Analysis: The denial of abatement was founded on the absence of documentary evidence to show fulfilment of the notification conditions. The appellant sought an opportunity to place the materials on record, stating that the earlier file had been lost and that the evidence was now available. In the absence of objection from the Revenue, and to enable consideration of the claimed compliance with the notification conditions, the matter was fit for remand to the appellate authority for fresh adjudication and for affording an opportunity to produce evidence.

Conclusion: The impugned order was set aside and the matter was remanded for fresh consideration with opportunity to the appellant to adduce evidence.

Final Conclusion: The dispute was restored for reconsideration on the evidentiary question relating to fulfilment of the notification conditions, and no final determination on the substantive tax liability was made.

Ratio Decidendi: Where entitlement to a fiscal concession turns on proof of compliance with notification conditions, and the assessee seeks to produce relevant evidence not earlier considered, remand for fresh adjudication is appropriate to secure a fair determination.

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