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2018 (3) TMI 1116 - AT - Central ExciseBenefit of cum-duty price - Held that: - though the modification application was rejected, but the appellants were directed to raise the above issue before the original adjudicating authority. The appellant having raised the issue, it was obligatory on the part of the original adjudicating authority to give his finding on the same and to re-quantify the demand accordingly - matter remanded to the original adjudicating authority for proper adjudication after considering the appellant’s plea to allow the cum duty benefit - appeal allowed by wya of remand.
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