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2010 (12) TMI 37 - BOMBAY HIGH COURTFinished Goods - Entry in RG 1 registered - when goods required to be entered in RG 1 - whether confirmation is required from the buyer before entry in RG 1 register - Held that: - the CESTAT has disposed of the Appeal on a ground which was not urged by the Respondents before the Adjudicating Authority. Thereby the CESTAT has disposed of the Appeal on a totally new ground which was not before the Adjudicating Authority and which would entail a finding on facts. If the CESTAT was not satisfied with the approach of the Adjudicating Authority, the least it could have done, was remanding the matter back to the Adjudicating Authority but could not have assumed to itself the jurisdiction to decide the Appeal on a ground which was not urged before the lower authorities
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