Product-wise exemption under Notification No. 115/75-C.E. required fresh examination, while pre-9-6-1980 duty demand could not be revived.

Eligibility for exemption under Notification No. 115/75-C.E. had to be examined product-wise, because entitlement depended on the nature of each manufactured article and its link with the tanning industry. As the re-adjudication did not classify each item separately or implement the earlier Tribunal directions item by item, the exemption question was remanded for fresh product-wise determination. Demand for any period before 9-6-1980 could not be confirmed, because the earlier finding limiting recovery to the period from the show cause notice had attained finality and could not be reopened.

---

---

Issues: (i) Whether the goods manufactured by the assessee were eligible for exemption under Notification No. 115/75-C.E. by reference to each product in the classification list; (ii) Whether the demand of duty could be confirmed for any period prior to 9-6-1980.

Issue (i): Whether the goods manufactured by the assessee were eligible for exemption under Notification No. 115/75-C.E. by reference to each product in the classification list.

Analysis: The exemption under Notification No. 115/75-C.E. depended on the nature of each product and its linkage with the tanning industry. The earlier Tribunal remand had required the adjudicating authority to examine the eligibility product-wise in the classification list in the light of the findings already recorded. The re-adjudication did not undertake such product-wise classification or apply the Tribunal's directions to each item separately. Without that categorisation, the eligibility of each article could not be conclusively determined.

Conclusion: The matter was remanded again for product-wise determination of eligibility under Notification No. 115/75-C.E.; the issue was not finally decided in favour of either side.

Issue (ii): Whether the demand of duty could be confirmed for any period prior to 9-6-1980.

Analysis: The earlier Tribunal finding had limited the demand to the period beginning from the date of the show cause notice, holding that prior clearances under approved classification lists could not be visited with demand for the earlier period. That finding had not been challenged by the Revenue and had attained finality. The adjudicating authority therefore could not revive demand for any period before 9-6-1980.

Conclusion: The demand of duty prior to 9-6-1980 could not be confirmed, and this issue was decided in favour of the assessee.

Final Conclusion: The appeal succeeded on the duty-demand issue, while the exemption issue was sent back for fresh product-wise adjudication under the earlier Tribunal directions.

---