Disputed pack classification required fresh factual verification, with limitation and legal issues to be reconsidered on remand.

Where the nature of the 2 kg and 5 kg packs was disputed, the existing findings were insufficient because the record did not conclusively establish whether the goods were meant for dealers, traders, industrial users or retail sale. The matter required fresh factual verification by the original adjudicating authority, together with reconsideration of the legal position, including limitation. The appellant was also to be given a fair opportunity to meet the case on remand. The dispute was therefore remanded for fresh order after verification of facts and law.

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Issues: Whether the dispute over the nature of the 2 kg and 5 kg packs required a fresh factual examination by the original adjudicating authority and consequent remand.

Analysis: The lower authorities proceeded on the premise that the goods were cleared as wholesale packages to gutka manufacturers or intermediaries, whereas the show cause notice and the appellant's defence disclosed a factual controversy as to whether the packs were intended for dealers, traders, industrial users, or retail sale. In view of this disputed factual matrix, the existing findings were held to be insufficient for a final determination. The matter also required examination of limitation, since the dispute involved interpretation of law. The appellant was entitled to a fair opportunity to meet the case on remand.

Conclusion: The matter was remanded to the original adjudicating authority for fresh verification of facts, reconsideration of the legal position, and a fresh order.

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