Re-credit eligibility under notification sent back for de novo adjudication after unresolved factual findings and natural justice concerns.

Eligibility for re-credit under the notification depended on unresolved factual questions about installation of new machinery and whether the goods were manufactured from old and new machinery. As the record showed that the material had not been fully examined and the assessee sought a fresh hearing, the Tribunal directed de novo adjudication by the original authority. The fresh decision must be taken after considering the relevant facts and following the principles of natural justice.

---

---

Issues: Whether the matter should be remanded to the original adjudicating authority for fresh decision after giving the assessee an opportunity of hearing and considering the factual matrix relating to eligibility for re-credit under the notification.

Analysis: The dispute turned on appreciation of facts, including whether the appellant had installed new machinery and whether the goods were manufactured from old and new machinery, as well as the applicability of the relevant judicial ratio. As the appellant sought a fresh hearing and the record indicated that the matter had not been fully examined on the relevant material, the Tribunal held that the issue could be decided afresh by the original authority. The Tribunal also directed that the fresh adjudication be made after following the principles of natural justice.

Conclusion: The matter was remanded to the original adjudicating authority for de novo consideration, and the appeal was allowed by way of remand.

---