Remand for fresh consideration of exemption eligibility and limitation plea after proper hearing and record verification.

Eligibility for Notification No. 208/83-C.E. and the extended period of limitation required fresh adjudication because the adjudicating authority had noted the assessee's submissions but had not examined them in substance. The limitation plea also needed verification of raw material records and related returns before any final view could be taken. A speaking order, after giving both sides an opportunity of hearing, was therefore necessary in the interest of justice, and the matter was remanded to the jurisdictional adjudicating authority for fresh consideration.

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Issues: Whether the matter should be remanded because the adjudicating authority did not consider the assessee's substantive submissions and the plea on limitation.

Analysis: The dispute concerned eligibility to the benefit of Notification No. 208/83-C.E. and the demand raised by invoking the extended period of limitation. The adjudicating authority had noted the assessee's contentions, including classification of the inputs and the plea regarding duty-paid character, but had not dealt with them in substance. The plea on limitation also required proper verification of the raw material records and related returns before a final view could be taken. In these circumstances, a speaking order after granting opportunity to both sides was considered necessary in the interest of justice.

Conclusion: The matter was remanded to the jurisdictional adjudicating authority for fresh consideration after hearing both sides.

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