Abatement under exemption notification remanded for fresh verification of compliance and review of Cenvat credit availability.

Abatement under Notification No. 1/2006 depended on proof that the notification conditions were satisfied. The Tribunal found that the existing record required fresh verification of the documents and other evidence relied on to establish compliance, and it noted that a similar matter had already been remanded for examination of the same issues. The adjudicating authority was also directed to examine the availability of Cenvat credit as raised by the assessee. The impugned order was set aside and the matter remanded for de novo verification of compliance with the notification conditions.

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Issues: Whether the denial of abatement under Notification No. 1/2006 dated 01.03.2006 required reconsideration on verification of the evidence produced to satisfy the notification conditions.

Analysis: The dispute turned on whether the conditions of the exemption notification were fulfilled. The Tribunal noted that in an identical matter the case had been remanded for examination of the documents, and that the existing record required verification of the evidence relating to compliance with the notification conditions. The adjudicating authority was also directed to examine the availability of Cenvat as raised on behalf of the assessee.

Conclusion: The impugned order was set aside and the matter was remanded for fresh verification of compliance with Notification No. 1/2006.

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