De novo reconsideration of clearances, valuation and SSI exemption; dropped demand left undisturbed where unchallenged.

Inconsistencies between the adjudicating authority's findings and the appellant's reply based on seized records created doubt over the quantity of clearances, valuation, and eligibility to SSI exemption, so these disputed factual issues were sent back for de novo examination. The portion of the demand that had already been dropped remained final because the Revenue had not challenged that part. The remand was therefore confined to fresh reconsideration of the contested issues, while the earlier relief granted in adjudication was left undisturbed.

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Issues: Whether the matter required remand for reconsideration of the quantity of clearances, valuation, and eligibility to SSI exemption, and whether the portion of the demand already dropped in the adjudication order could be reopened.

Analysis: The Tribunal found inconsistencies between the adjudicating authority's findings and the appellant's reply drawn from seized records, creating doubt on several factual aspects central to the demand. In view of those inconsistencies, the Tribunal held that the disputed matters concerning clearances, valuation, and SSI exemption should be examined afresh in de novo proceedings. At the same time, it preserved the finality of the portion of the demand that had already been dropped by the adjudicating authority, since that part had not been appealed by the Revenue.

Conclusion: The matter was remanded to the adjudicating authority for fresh consideration, while the dropped portion of the demand remained undisturbed.

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