Concessional duty eligibility and duty computation remanded for fresh de novo adjudication after reconsideration of evidence and valuation.

Dispute over entitlement to concessional duty, treatment of clearances in packaged form, and computation of duty liability was sent back for fresh de novo adjudication. The matter required reconsideration of the correct application of the notification, the valuation basis, and the disputed quantum, with both sides to be given an opportunity to present their case and any additional evidence before the adjudicating authority. The appeals were therefore remanded for fresh adjudication on the merits.

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Issues: Whether the appeals should be remanded for fresh de novo adjudication on the disputed duty liability and eligibility to concessional duty.

Analysis: The dispute concerned the correct application of the concessional rate under the notification, the treatment of clearances in packaged form, and the manner of computing the duty liability. Both sides raised competing contentions on eligibility, valuation, and the quantum of duty, and the matter required reconsideration after giving both sides an opportunity to place their case and any additional evidence before the adjudicating authority.

Conclusion: The matter was remanded to the adjudicating authority for fresh de novo adjudication.

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