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2015 (10) TMI 1125 - AT - Central ExciseDuty demand - Assessee contends that on the date of issue of Show Cause Notice dated 15.04.2002, the provisions of Rule 57-I of the said Rules, 1944 was not in existence in the statute and the demand of Central Excise duty can not be confirmed under the erstwhile Central Excise Rules - Held that:- Issue raised by the appellant was not raised before the lower authorities. Hence, it is appropriate that the matter should be remanded to the adjudicating authority to examine the facts of law of the case in the interest of justice. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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