Retrospective clarificatory circular on scrap segregation required fresh adjudication and remand for reconsideration

Clearance of scrap required fresh adjudication because the Board's circular clarifying segregation of impurities such as iron, steel, rubber, plastic and dust was treated as retrospective. Since that clarification was not available when the dispute was decided earlier, the matter had to be reconsidered on its basis, with an opportunity of hearing to the appellant and liberty to adduce additional evidence in accordance with law. The impugned order was set aside and the dispute was remanded to the adjudicating authority for a fresh decision in light of the circular.

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Issues: Whether the demand relating to clearance of scrap required reconsideration in the light of the Board's clarificatory circular and whether the matter should be remanded for fresh adjudication.

Analysis: The Board had issued a circular clarifying the segregation of impurities such as iron, steel, rubber, plastic and dust in relation to scrap. The circular was treated as clarificatory in nature and therefore applicable retrospectively. As this clarification was not available when the matter was adjudicated, the dispute required fresh consideration on its basis, with an opportunity of hearing to the appellant and liberty to adduce additional evidence according to law.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for a fresh decision in the light of the circular.

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