Exemption eligibility under Notification No. 3/2000-ST required fresh adjudication, leading to remand for proper consideration.

Exemption eligibility under Notification No. 3/2000-ST for activities said to fall under Government of India schemes required proper examination, and the orders below had not adequately considered that claim. Following earlier Tribunal decisions involving the same appellant on similar remand issues, the impugned order was set aside and the matter was remanded to the original authority for fresh adjudication after due consideration of the notification claim.

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Issues: Whether the matter required fresh adjudication on the appellant's claim to exemption under Notification No. 3/2000-ST dated 6th July 2000 and whether the impugned order was liable to be set aside and remanded.

Analysis: The dispute turned on whether the benefit of the exemption notification, said to cover the activities under Government of India schemes, had been properly considered in the orders below. As earlier Tribunal decisions involving the same appellant had remanded similar matters where such eligibility had not been examined, the same course was followed here.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for fresh adjudication after due consideration of the appellant's claim under the notification.

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