2011 (8) TMI 388

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..... that where option is not given by the original adjudicating authority, such an option can be given by the appellate authorities. This view taken by this Tribunal has also been upheld by the Hon ble Gujarat High Court in the case of CCE Ahmedabad vs. M/s. Akash Fashion Prints Pvt. Limited reported in 2009 (93) RLT 471 (Guj.) - Hence, decided against the assessee. - E/930/10 - - - Dated:- 16-8-20 .....

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..... th the sides. 3. This Tribunal has taken a view that where option is not given by the original adjudicating authority, such an option can be given by the appellate authorities. This view taken by this Tribunal has also been upheld by the Hon ble Gujarat High Court in the case of CCE Ahmedabad vs. M/s. Akash Fashion Prints Pvt. Limited reported in 2009 (93) RLT 471 (Guj.). In view of the consis .....

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