Remand requires fresh consideration of unexamined exemption and penalty claims with a full opportunity of hearing.

On remand, the original authority must consider additional grounds that were not examined earlier, including a claimed exemption for semi-finished clearances to job workers under Notification No. 84/94-C.E. and the plea that penalty should be worked out under the amended Section 11AC. The appeal did not decide the duty demand or penalty quantum on the merits. Because these contentions were raised at the appellate stage and had not been considered by the lower authorities, the matter was sent back for fresh determination with a direction to hear the appellants and record findings on those issues.

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Issues: Whether the appellants' additional claims regarding exemption for clearances to job workers and regulation of penalty under the amended provisions could be examined on remand by the original authority.

Analysis: The appeal did not finally adjudicate the merits of the duty demand or the quantum of penalty. The appellants introduced two additional contentions at the appellate stage: that clearances of semi-finished goods to job workers were eligible for exemption under Notification No. 84/94-C.E. and that the penalty should be worked out under the amended regime of Section 11AC. Since these contentions had not been examined by the lower authorities, and the matter was already being sent back for re-determination, the proper course was to direct the original authority to consider these submissions and record findings after granting a reasonable opportunity of hearing.

Conclusion: The appellants were entitled to have the additional exemption and penalty-contentions considered by the original authority on remand.

Final Conclusion: The matter was sent back for fresh consideration of the newly raised grounds, with the original authority required to decide them after hearing the appellants.

Ratio Decidendi: When a matter is remanded, issues not examined by the lower authorities should be considered afresh by the original authority after affording an effective opportunity of hearing.

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