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2002 (11) TMI 105 - SUPREME COURTWhether the order under challenge is sustainable in law? Whether the respondent-assessee was eligible for exemption under Notification No. 120/1975-C.E., dated 30th April, 1975 (for short, 'the exemption notification')? Held that:- A perusal of extracts of the order under appeal shows that the Tribunal was not very clear about the import of the exemption notification. The portion of the order under appeal ignores the evidence referred to by the Collector (Appeals) in paragraph (7) of his order. Also to note that the contention of the assessee that in view of the conclusion arrived at by the Tribunal, the other contentions, namely, the power to issue the notice and the question of limitation, which were urged before it, were not considered. Thus set aside the order under appeal and remand the case to the Tribunal for fresh disposal in accordance with law on all the contentions raised before it. 11.The civil appeal is, accordingly, allowed.
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