2023 (1) TMI 146

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..... aised before lower authorities - principles of natural justice - HELD THAT:- We agree with the learned Counsel that the issue of classification being a question of law can be raised before this Tribunal. However, since this issue has not been raised before the lower authorities. The lower authorities had not occasion to deal with it. In this circumstance, we are of the view that it is in the inte .....

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..... ng Tariff Heading Number in their invoices but the fact that the goods were corrugated box is not under dispute which were eligible for exemption. He submits that before the lower authorities, the appellant have not raised the issue of classification only defence was made on the ground of time bar. Therefore, he request that the matter may be remanded to consider the classification issue then to p .....

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..... nsel that the issue of classification being a question of law can be raised before this Tribunal. However, since this issue has not been raised before the lower authorities. The lower authorities had not occasion to deal with it. In this circumstance, we are of the view that it is in the interest of justice to remand the matter to the adjudicating authority to examine all the issues and pass a fre .....

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