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2013 (12) TMI 1427 - CESTAT NEW DELHIAbatement of 67% - Works contract - Held that:- There was no scope for classification before the adjudicating authority when there was no issue in that regard. If Revenue’s fresh ground of classification is entertained that shall cause prejudice to the interest of justice when the issue framed against the respondent at adjudication stage was not on that score. Therefore, it is not possible to make a fresh adjudication on a fresh ground at second appeal stage - Decided against Revenue.
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