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2015 (5) TMI 559 - AT - Central ExciseBenefit of Notifications 83/94-CE and 84/94-CE both dated 11.4.1994 - Penalty u/s 11AC - Held that:- Appellants have claimed the benefit of Notifications 83/94 and 84/94 for the first time before the Tribunal and obviously the same has not been examined by the original authority or by the first appellate authority. It also appears to us that the supplier of the goods, M/s. D.S. Enterprises, is a trading unit and not a manufacturing unit and the conditions stipulated under Notifications 83/94 and 84/94 are of a nature which can be satisfied by a manufacturer. Since the plea for the benefit of the two notifications has been raised for the first time, it would be proper to remand the matter to the original authority to examine whether the appellants would be really eligible to get the benefit of Notifications 83/94 or 84/94. - Matter remanded back - Decided in favour of assessee.
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