Exemption documentation must be examined before rejecting an exemption claim; matter remanded for fresh verification and hearing.

The matter was remanded for fresh examination of the exemption certificates, ER-1 returns and related correspondence relied on to support clearance of goods under exemption. Because those documents had not been examined by the lower authorities, the record was considered insufficient to determine whether the prescribed documentary requirements had been met. The Adjudicating Authority was directed to reassess the claim after considering the materials and to give the appellant a fair opportunity of hearing.

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Issues: Whether the matter should be remanded for examination of the exemption certificates and ER-1 returns claimed to have been filed by the appellant.

Analysis: The exemption certificates and related returns were stated to be crucial for deciding whether the appellant had complied with the requirement of submitting the prescribed documents in support of clearance of goods under exemption. Since those documents had not been examined by the lower authorities, the record was found insufficient for a final decision on the appellant's claim.

Conclusion: The matter was remanded to the Adjudicating Authority for fresh examination of the certificates, returns, and correspondence, with a direction to afford the appellant a fair opportunity of hearing.

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