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TMI Blog2018 (3) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal adjudicating authority to give his finding on the same and to re-quantify the demand accordingly - matter remanded to the original adjudicating authority for proper adjudication after considering the appellant’s plea to allow the cum duty benefit - appeal allowed by wya of remand. - Appeal No. E/461/2008 - ORDER NO. A/85478/2018 - Dated:- 27-2-2018 - MRS. ARCHANA WADHWA, MMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty is required to be re-quantified by extending the benefit of SSI exemption notification. 2. It is seen that subsequently the appellant filed a ROM application, which was disposed of by the Tribunal vide Order No. M/79/WZB/05-CI (CSTB) dated 31.8.2005 observing that inasmuch as the matter stands remanded for re-quantification, the assessee can raise the said plea of the price being cum-duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the modification application was rejected, but the appellants were directed to raise the above issue before the original adjudicating authority. The appellant having raised the issue, it was obligatory on the part of the original adjudicating authority to give his finding on the same and to re-quantify the demand accordingly. As such, we are once again constrained to set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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