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2012 (10) TMI 684 - CESTAT, AHMEDABADBusiness Auxiliary Service - denial of Notification No.8/2005-ST - period March 2005 to December 2008 - Held that:- Considering the assessee's submission that as the goods which are powder coated by the appellant as a job worker and sent back to the principal who further utilizes the same in the manufacturing of final product, on which Excise duty is payable, all these facts as reported by the Superintendent of Central Excise, were not before the first appellate authority. Remand the matter back to the first appellate authority to reconsider the issue afresh.
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