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Judgment
By consent the matter is taken up for final hearing.
In this case the matter needs to be remitted to the Tribunal to decide whether there existed dummy units set up by the assessee as alleged by the Department. If so, whether transactions undertaken by the assessee have been routed through the dummy units. It is in this context that the Tribunal will also decide as to who was the real manufacturer of the items in question. Depending on the answers to the above issues the Tribunal will then decide the question regarding applicability of the Exemption Notification.
Accordingly, the impugned judgment is set aside, the matter is remitted to the Tribunal for consideration in accordance with law.
Accordingly, the appeal is disposed of with no order as to costs.