Exemption under Notification No. 77/83 remanded for fresh adjudication of eligibility and prescribed limit compliance.

Eligibility for exemption under Notification No. 77/83 turned on whether the final product satisfied the prescribed limits on clearance value and investment in plant and machinery. The claim had been rejected as unsubstantiated, but because the same issue for a different period had already been remanded in the appellants' own case, the matter was treated on the same footing. The impugned order was set aside and the case was remanded for fresh adjudication of exemption eligibility.

---

---

Issues: Whether the denial of exemption under Notification No. 77/83 was sustainable, and whether the matter required fresh adjudication.

Analysis: The final product was claimed to be eligible for exemption under Notification No. 77/83 subject to the prescribed limits on clearance value and investment in plant and machinery. The impugned order had rejected the claim as unsubstantiated. Since the same issue for a different period had already been remanded for fresh determination in the appellants' own case, the present dispute was treated on the same footing and the matter was sent back for readjudication.

Conclusion: The impugned order was set aside and the case was remanded for reconsideration of the appellants' eligibility to exemption under Notification No. 77/83.

---