2010 (6) TMI 494

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..... cation was not raised before the adjudicating authority - The plea for coverage under the notification can be raised by the assessee before the lower appellate authority who should have examined the merits of the claim or remanded the case to the adjudicating authority for such examination - Therefore, set aside the impugned order - The appeal is thus allowed by way of remand. - C/570/2009 - 708/ .....

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..... e Commissioner (A) has clearly erred in holding that the assessees cannot be said to be aggrieved by the assessment. The plea for coverage under the notification can be raised by the assessee before the lower appellate authority who should have examined the merits of the claim or remanded the case to the adjudicating authority for such examination. I, therefore, set aside the impugned order and re .....

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