2012 (9) TMI 142

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..... For Respondent : Shri Manoj Kutty, A.R.   Per : Mr. M.V. Ravindran;   When these two stay petitions were called out, we find that the issue lies in a narrow compass and hence, after allowing the stay petitions, we take up the appeals themselves for disposal.   2. The main issue involved in these appeals is regarding classification of the product of the appellant. The appellant s .....

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..... plea was taken before the first appellate authority who has also not considered their plea in a proper perspective. It is his submission that having not given the copy of the said report, the entire case goes beyond the charges leveled in the show cause notice.   4. Learned departmental representative reiterates the findings of both the lower authorities.   5. On perusal of record, we .....

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..... he merits of the case, keeping all the issues open, directing the lower authorities to give a copy of the letter dated 01.7.2011 to the assessee, we set-aside the impugned order and direct the adjudicating authority to reconsider the issue afresh, after following the principles of natural justice.   Appeals are allowed by way of remand to the adjudicating authority.   (Dictated and pro .....

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