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2019 (9) TMI 412 - AT - Central ExciseIssue of fresh show cause notice after the withdrawal of the first SCN - Classification of goods - appellant contended that the SCN once issue shall be adjudicated by determining the demand of duty. Therefore, the withdrawal of the first SCN is illegal, consequently, the present SCN also became illegal - HELD THAT:- The adjudicating authority has not considered very vital legal issue that once a chemical test examination was done by the Chemical Examiner-Vadodara, thereafter if re-test has been done, it should be done by the Higher Authority i.e. Chief Chemist-New Delhi - The issue that once an SCN was issued whether the same is permitted to be withdrawn without adjudication was also not considered properly by the adjudicating authority. The matter needs to be remitted back to adjudicating authority - appeal allowed by way of remand.
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