2012 (9) TMI 142

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..... the appellant on which adjudicating authority has relied in deciding the classification issue - set-aside the impugned order and direct he lower authorities to give a copy of the report to the assessee. - E/88 & 101 of 2012 - Final Order Nos. A/1300-1301/2012-WZB/AHD - Dated:- 23-8-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri Yogesh Patki, Advocate For Res .....

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..... merit classification under Chapter No. 31. It is his submission that while adjudicating the issue, the adjudicating authority has relied upon a letter/ report of Chemical Examiner dated 01.7.2011, which was obtained by the adjudicating authority after the personal hearing was concluded and also they were not provided the copy of the same. It is his submission that this specific plea was taken befo .....

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..... ding the copy of the said report to the appellant on which they are deciding the classification issue. To that extent, both the orders stands passed in violation of principles of natural justice. 6. In order to meet the ends of justice, we find that the matter should be remitted back to the adjudicating authority. Accordingly, without expressing any opinion on the merits of the case, keeping a .....

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