2015 (10) TMI 892

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..... d plea was not raised by them prior to issuance of the show-cause notice - held that:- The entire idea of adjudication is to come to a fair conclusion. Even if the appellant had adopted the classification of the said printed stationery as falling under Chapter 48 prior to the proceedings initiated against them, they were well within their rights to challenge the said classification when the procee .....

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..... ide the appeal itself. 2. The appellant was engaged in the manufacture of printed paper which was classifiable under Chapter 49, attracting NIL rate of duty. They were also manufacturing computer stationery, which they were classifying under Chapter 48 and were clearing on payment of duty, after availing the SSI exemption benefit notification. 3. Revenue entertained a view that the appellant .....

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..... after the demand proceedings have been initiated against them and as such he would not go into the said issue. He accordingly confirmed the demand. 5. On appeal, Commissioner(Appeals) observed that the assessee was within his rights to contest the classification of the printed material but did not remand the matter by observing that he has no powers to do so. Accordingly he upheld the order of .....

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