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2015 (10) TMI 892 - AT - Central ExciseWaiver of pre deposit - Denial fo SSi Exemption - whether the appellant was within his rights to raise alternative plea of classification issue of printed stationery as falling under Chapter 49, even though the said plea was not raised by them prior to issuance of the show-cause notice - held that:- The entire idea of adjudication is to come to a fair conclusion. Even if the appellant had adopted the classification of the said printed stationery as falling under Chapter 48 prior to the proceedings initiated against them, they were well within their rights to challenge the said classification when the proceedings were for differential demand, which was raised against them. As such, we agree with the learned Commissioner(Appeals) to that effect and set aside the order of the original adjudicating authority and remand the matter to him for considering of said submission of the appellant and to re-adjudicate the matter accordingly. - Decided in favour of assessee.
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