De novo adjudication on clubbing of clearances and exemption claim ordered where evidence and a board circular were not considered.

Disputed factual findings on clubbing of clearances and eligibility for exemption under Notification No. 175/86 were found to require fresh examination because the impugned order was said to lack evidentiary support and a relevant Board circular had not been considered. The matter was remitted for de novo adjudication by the lower authority on the entire evidence, with a reasonable opportunity of hearing to the parties. No view was expressed on the merits of dummy units, independent manufacture, or the underlying exemption claim, which were left open for fresh decision.

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Issues: Whether the matter required remand for fresh consideration of the clubbing of clearances and the applicability of exemption under Notification No. 175/86.

Analysis: The findings in the impugned order were challenged as being unsupported by the evidence, and the record also showed that a relevant Board circular was not considered at the time of adjudication. In these circumstances, and without expressing any view on the merits of the controversy relating to dummy units or independent manufacture, the matter required reconsideration by the lower authority on the entire evidence after granting a reasonable opportunity of hearing.

Conclusion: The matter was remitted to the adjudicating authority for de novo consideration.

Final Conclusion: The dispute on eligibility to exemption and the nature of the relationship between the appellant and the job workers was left open for fresh decision by the lower authority.

Ratio Decidendi: Where material factual findings are disputed as unsupported by evidence and a relevant circular bearing on the issue was not considered, remand for fresh adjudication is appropriate without pronouncing on the merits.

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