Witness statements and stentering manufacture issue required fresh adjudication; impugned order was set aside and remanded.

Reliance on witness statements and the legal character of stentering activity were both left unresolved because these issues had not been examined by the lower authority. The challenge to the admissibility of witness statements was raised for the first time before the Tribunal, and the question whether stentering amounted to manufacture also required consideration of the cited judgments and the nature of the process undertaken. As neither matter had been addressed at the adjudication stage, the Tribunal held that a fresh decision was necessary and set aside the impugned order, remanding the matter to the adjudicating authority for reconsideration.

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Issues: Whether the adjudication required to be set aside and remanded for fresh decision on the admissibility of witness statements under the statutory procedure and on whether the stentering activity amounted to manufacture.

Analysis: The issue regarding examination of the witnesses whose statements were relied upon was raised for the first time before the Tribunal and had not been considered by the lower authorities. The challenge also required consideration of the nature of the process undertaken and the judgments cited on the question whether stentering amounts to manufacture. Since these matters had not been examined at the adjudication stage, a fresh decision was necessary.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for passing a fresh order.

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