Remand for fresh appellate consideration where written submissions were not adequately addressed in an excise dispute over fancy yarn.

Proceedings concerning alleged manufacture and clearance of excisable fancy yarn were dropped by the original authority for want of documentary evidence, and that view was affirmed in appeal. The appellate order was found inadequate because it did not properly deal with the respondents' written submissions, which could have been relevant to the department's case. As the record was not considered sufficient for final disposal, the impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration and disposal according to law.

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Issues: Whether the matter required remand to the Commissioner (Appeals) for fresh decision after considering the respondents' written submissions.

Analysis: The dispute concerned alleged manufacture and clearance of excisable fancy yarn. The original authority had dropped the proceedings for want of documentary evidence, and the appellate authority had affirmed that view. Since the order of the Commissioner (Appeals) did not adequately deal with the respondents' written submissions, which could be relevant to the department's case, the appellate order was found to be unsatisfactory for final disposal on the existing record.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration and disposal according to law. The appeal succeeded only to that extent.

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