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2019 (4) TMI 320 - AT - Central ExciseScope of SCN - classification of goods - communion wafers - Held that:- We cannot decide on a classification that has not been pleaded before us. Once the classification proposed by Revenue is found to be inappropriate, that claimed, while clearing the goods, will sustain even if it may appear to be inappropriate - The mandate of the law pertaining to recovery of duties not paid or short-paid will have to be followed to the letter. Appeal allowed - decided in favor of appellant.
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