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2007 (8) TMI 318 - CESTAT AHMEDABADCommissioner (Appeals) rejected appellant’s plea of exemption on the ground that the same were not raised before the adjudicating authority or even in the first round of litigation - it is seen that the original assessment order was kept alive by filing an appeal there against – held that claim of the appellant as regards benefit of notification is a question of law and can be raised at any point of time – appellant submit that findings of the appellate authority that the notifications in question were not valid, are factually incorrect – appeal is allowed by way of remand
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