Subsequent CBIC circular on drip irrigation parts exemption justified remand for fresh adjudication.

A subsequent CBIC circular on exemption for parts of a drip irrigation system was treated as material because it directly affected the exemption question and had not been considered by the lower authorities. The tribunal held that the matter should be reopened so the appellant's contentions could be examined along with the circular. The impugned order was set aside and the case remanded to the Adjudicating Authority for fresh decision after considering the circular and all other points raised.

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Issues: Whether the matter was required to be remanded for fresh consideration in view of the subsequent CBIC circular relating to exemption for parts of drip irrigation system.

Analysis: The subsequent circular was issued after the lower authorities had decided the case, and therefore it had not been considered at the original stage. As the circular concerned the same goods and had a direct bearing on the exemption issue, it was material to the adjudication. In these circumstances, the proper course was to reopen the matter and examine the appellant's contentions along with the circular.

Conclusion: The impugned order was set aside and the matter was remanded to the Adjudicating Authority for fresh decision after considering the circular and all other points raised by the appellant.

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