2013 (12) TMI 1427

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..... t of justice when the issue framed against the respondent at adjudication stage was not on that score. Therefore, it is not possible to make a fresh adjudication on a fresh ground at second appeal stage - Decided against Revenue. - ST/622/2008 - ST/A/400/2012-Cus.(PB) - Dated:- 21-5-2012 - Shri D.N. Panda and Mathew John, JJ. Shri K.P. Singh, DR, for the Appellant. None, for the Respond .....

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..... r (Appeals) in appeal, he examined those three contracts again in para 5 of his order. He dealt with scope of these contracts in paras 6 7 of his order. Finally, he came to the conclusion that the lower authority committed an error in holding that there was finishing and completion of the work, although, there was involvement of goods. So also, in para 9 of the impugned order, learned appellate .....

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..... amed against the respondent at adjudication stage was not on that score. Therefore, it is not possible to make a fresh adjudication on a fresh ground at second appeal stage. Revenue s prayer on this count is, therefore, dismissed. 7. So far as claim of abatement is concerned, when we look to the analysis done by the learned appellate authority below we are satisfied that the said authority on th .....

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