Exemption notification overlooked in excise duty dispute, leading to quashing of orders and remand for fresh consideration.

Excise duty on winding wires and cables was challenged in light of an exemption notification not considered by the authorities below. The Court noted that a subsequent development could be taken into account to do complete justice and, because the notification had not been examined, declined final merits determination in writ proceedings. The impugned excise orders were quashed and the matter was remitted to the competent authority for fresh consideration in accordance with law and the exemption notification relied upon by the assessee.

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Issues: Whether the impugned excise orders demanding duty from the petitioner were liable to be quashed and the matter remitted for fresh consideration in light of the exemption notification and subsequent developments.

Analysis: The petition concerned levy of excise duty on winding wires and cables under the relevant excise regime. The Court noted that the controversy was being considered in the light of a notification granting exemption and that a subsequent event could be taken into account to do complete justice. Since the relevant notification had not been considered by the authorities below, the matter required reconsideration by the competent authority rather than final adjudication on merits in the writ proceedings.

Conclusion: The impugned orders were quashed and the matter was remitted to the appropriate authority for fresh decision in accordance with law and the notification relied upon by the petitioner, which is in favour of the assessee to that extent.

Final Conclusion: The writ petition resulted in setting aside the existing excise orders while leaving the levy issue open for reconsideration by the departmental authority.

Ratio Decidendi: Where the relevant exemption notification has not been considered by the authority below, and subsequent developments are material to doing complete justice, the Court may quash the impugned order and remit the matter for fresh adjudication.

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