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    <description>The appellate tribunal set aside the impugned orders and remanded the matters to the adjudicating authority for a fresh de-novo order within three months from the date of the decision. The appeals were allowed by way of remand to the adjudicating authority, emphasizing the need for a proper consideration of Rule 6(3D) in determining the eligibility for the exemption under Notification No. 30/2004-CE.</description>
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      <description>The appellate tribunal set aside the impugned orders and remanded the matters to the adjudicating authority for a fresh de-novo order within three months from the date of the decision. The appeals were allowed by way of remand to the adjudicating authority, emphasizing the need for a proper consideration of Rule 6(3D) in determining the eligibility for the exemption under Notification No. 30/2004-CE.</description>
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