Exemption claim remanded for fresh consideration after appellants were allowed to produce supporting documentary evidence.

The Tribunal held that the exemption claim under Notification No. 206/63 should be decided on relevant documentary evidence showing duty payment on runners and risers, and that the appellants should be given a further opportunity to produce that material. Because the Collector (Appeals) had dismissed the appeals as infructuous without considering the evidence necessary to test the exemption claim, the order was set aside. The matter was remanded for fresh orders after hearing the appellants and considering the documentary evidence supporting exemption.

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Issues: Whether the appeals should be remanded to the Collector (Appeals) for fresh consideration after permitting the appellants to produce the documentary evidence required to support their claim for exemption under Notification No. 206/63 dated 30-11-1963.

Analysis: The earlier remand had required verification of the claim for exemption on the basis of evidence showing duty payment on runners and risers. The Collector (Appeals) had dismissed the appeals as infructuous when the required documents were not produced. The Tribunal found that the appellants' request for another opportunity to place the documentary evidence was reasonable in the circumstances, and that the matter should be decided on the evidence relevant to the exemption claim.

Conclusion: The impugned order was set aside and the appeals were remanded to the Collector (Appeals) for fresh orders after considering the documentary evidence and hearing the appellants.

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