De novo adjudication ordered where conflicting certificates and denied cross-examination left exemption eligibility unresolved.

Eligibility to the benefit of Notification No. 315/83-Cus turned on conflicting certificates and the need to test departmental material by cross-examination. The Tribunal found that the certificate relied on by the importer and the department's communication required fresh examination, and that the nature of the goods to be manufactured as electronic or electrical also needed further inquiry. It therefore directed de novo adjudication, with both sides permitted to adduce material and seek cross-examination, while leaving limitation, suppression, and merits open for reconsideration.

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Issues: Whether the dispute concerning eligibility to the benefit of Notification No. 315/83-Cus required fresh adjudication in view of conflicting certificates and the need for cross-examination of the authorities concerned.

Analysis: The exemption notification granted concessional treatment to machinery for manufacture of electronic items, subject to certification by the competent authority. Two conflicting sets of material were on record: the certificate produced by the importers and the communication relied upon by the department. The latter had not been tested by cross-examination, and the question whether the goods to be manufactured were electronic or electrical required further examination. The Tribunal held that the adjudicator should examine both certificates, permit cross-examination if sought, and allow both sides to place their submissions and material afresh. The questions of limitation, suppression, and merits were expressly left open for reconsideration in the remand proceedings.

Conclusion: The matter was held fit for de novo adjudication, and the impugned orders were set aside with a remand to the Commissioner.

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