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2015 (10) TMI 1962 - CESTAT MUMBAIBenefit of Notification No. 101/66 - principal ingredients is less than 5% - Letter dated 3-2-1986 was issued to the appellant to deny the benefit of the said notification and thereafter another letter was issued on 21-5-1986 clarifying that the final decision will be taken at the time of adjudication of the case. The Revenue has proceeded on the premise that as the letter dated 21-5-1986 have not been challenged by the appellant; hence not entitled for the benefit of the said notification although the test reports are in their favour - Held that:- As per letter dated 21-5-1986, which itself states that the final decision will be taken at the time of adjudication of the case. It means the issue is to be decided during the course of adjudication. Therefore, the appellants were not required to challenge the said order/letter and while adjudicating the case adjudicating authority has considered the fact that principal ingredients is less than 5%. Therefore, the appellants are entitled for benefit of Notification No. 101/66 ibid which has not been controverted by the Revenue in their appeal. The ld. Commissioner (Appeals) in the impugned order has not appreciated these facts, therefore, we do not find any merit in the impugned order same is set aside - Decided in favour of assessee.
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