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2013 (1) TMI 222 - CESTAT AHMEDABADCaptive consumption of sterilized/distilled water - Excise duty on the distilled/ sterilized water cleared as a combo pack called as Rabipur vaccine - Held that:- Finding force in the contentions raised by assessee that the first appellate authority has not considered the Notification No.3/2005-CE, dt.24.02.2005, which exempts distilled or sterilized or conductivity water of similar purity used in the factory of production - the appellant has requested FAA to decide the matter on merit without appearance and hence this point, could not be properly considered by the first appellate authority. Thus set aside the impugned order and direct the FAA to reconsider the issue following the principles of natural justice.
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