Exemption pleas going to duty liability require fresh adjudication when lower authorities have not examined them.

Material exemption pleas under Notification No. 246/88-C.E. and Notification No. 217/86-C.E. were raised before the Tribunal and were said to go to the root of duty liability. As those exemption contentions had not been examined by the lower authorities, the Tribunal held that they required fresh adjudication at the original stage. The impugned order was set aside and the matter was remanded for reconsideration of the exemption issues.

---

---

Issues: Whether the matter should be remanded to the adjudicating authority for consideration of additional exemption pleas raised before the Tribunal.

Analysis: The Tribunal noted that the newly raised pleas relating to exemption under Notification No. 246/88-C.E. and Notification No. 217/86-C.E. went to the root of the controversy on duty liability. Since those pleas had not been examined by the lower authorities, the matter required reconsideration at the adjudicatory stage.

Conclusion: Remand was warranted for examination of the additional exemption contentions.

Final Conclusion: The impugned order was set aside and the dispute was sent back for fresh consideration of the relevant exemption issues.

Ratio Decidendi: Where material exemption pleas going to the root of duty liability have not been considered by the lower authorities, remand is appropriate for adjudication of those issues.

---