Admission of additional evidence led to remand for fresh exemption scrutiny and fair opportunity of hearing.

Additional documents supporting a consistent defence were held admissible because they were relevant to the appellants' claim that the fly ash was sourced from multiple locations and not wholly bogus. Their receipt was considered necessary for fair adjudication of eligibility to exemption under Notification No. 6/2002-CE, and the matter was remanded to the adjudicating authority for fresh consideration after giving due opportunity to the appellants. The impugned order was set aside, with consequential relief following from the remand.

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Issues: Whether the additional documents filed by the appellants should be received, and whether the matter should be remanded for fresh consideration of the eligibility to exemption under Notification No. 6/2002-CE.

Analysis: The dispute turned on whether the fly ash shown in the appellants' records was wholly bogus or whether part of it had in fact been procured from other sources besides MTPS. The appellants consistently maintained that they received fly ash from multiple sources and sought to rely on additional documents to support that stand. The documents produced were found to be relevant to the defence already taken, and their admission was considered necessary to afford the appellants a proper opportunity to contest the demand on the basis of the full material.

Conclusion: The additional documents were directed to be taken on record and the matter was remanded to the adjudicating authority for reconsideration after granting due opportunity to the appellants.

Final Conclusion: The impugned order was set aside and the appeals succeeded by way of remand with consequential relief.

Ratio Decidendi: Where material evidence supporting a consistent defence is sought to be produced at the appellate stage, and its consideration is necessary for a fair adjudication, the matter may be remanded for fresh decision after granting adequate opportunity of hearing.

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