First-time exemption claim under Notification No. 32/2004-ST can be examined on remand when eligibility facts were not previously tested.

A first-time claim for exemption under Notification No. 32/2004-ST was treated as a legal plea that could be raised at the appellate stage, even though it had not been advanced before the original or first appellate authority. Because the factual basis for eligibility had not been examined below, the matter was sent back for fresh adjudication. The adjudicating authority was directed to reconsider the exemption claim after giving the appellants a reasonable opportunity to present their defence.

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Issues: Whether the appellants' first-time plea before the Tribunal for benefit of Notification No. 32/2004-ST dated 03.12.2004 could be entertained and, if so, whether the matter should be remanded for fresh adjudication.

Analysis: The claim to exemption under Notification No. 32/2004-ST was not raised before the original adjudicating authority or the lower appellate authority. The plea was nevertheless treated as a legal plea capable of being raised at the appellate stage. As the factual foundation for eligibility had not been examined by the authorities below, and in the interests of justice, the matter required reconsideration by the adjudicating authority after giving the appellants a reasonable opportunity to present their defence.

Conclusion: The matter was remanded to the adjudicating authority for fresh decision on the availability of the benefit of Notification No. 32/2004-ST, and the appeal was allowed by way of remand.

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