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2012 (12) TMI 172 - AT - Central ExciseClassification of the product Bio-Control Agents - under Heading No. 30029030 based upon the precedent decision or under Heading No. 38.089910 – Held that:- Appellant have placed strong reliance on the precedent decisions of the Tribunal, the Adjudicating Authority has chosen to ignore the same and have decided the issue independently, without taking note of the earlier judgments - fair process of adjudication requires the adjudicating authority to deal with each and every plea raised by an assessee and specifically the decisions, which apparently covers this issue - matter remanded to the Commissioner for de novo decision
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