Late end-use certificate can be considered on remand when it is central to exemption compliance and demand validity.

Where material evidence supporting compliance with an exemption condition is produced late, the authority may still take it into account if it goes to the basis of the demand. The delayed end-use certificate was therefore condoned and had to be considered by the original authority on remand. Fresh adjudication was required after giving the appellants an opportunity of hearing, and the demand was not finally sustained on the existing record.

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Issues: Whether the delayed end-use certificate should be taken into account and the matter remanded for fresh examination.

Analysis: The appellants produced the end-use certificate before the appellate forum, and the delay in filing it was condoned in the interests of justice. Since the certificate went to the basis of the demand raised under the exemption notification and bond, the matter required reconsideration by the original authority on the basis of that certificate. The appellants were also entitled to an opportunity of hearing before fresh orders were passed.

Conclusion: The delayed end-use certificate was directed to be considered, and the matter was remanded for fresh decision after hearing the appellants.

Final Conclusion: The demand was not finally affirmed and the dispute was sent back for reconsideration on the basis of the end-use certificate.

Ratio Decidendi: Where material evidence relevant to compliance with an exemption condition is produced belatedly, the authority may condone the delay and decide the matter afresh after granting an opportunity of hearing.

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