2015 (10) TMI 892

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..... ya, Technical Member For the Petitioner : Shri G. Prabhakar Sastry, Advocate For the Respondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : ARCHANA WADHWA After dispensing with the condition of predeposit of duty of Rs. 4,29,762/-, we proceed to decide the appeal itself. 2. The appellant was engaged in the manufacture of printed paper which was classifiable under Chapter 49, attractin .....

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..... nery would fall within that slab of SSI notification, which was being adopted by them. 4. The said plea of the assessee was not considered by the original adjudicating authority on the ground that the appellant had raised the issue of classification only after the demand proceedings have been initiated against them and as such he would not go into the said issue. He accordingly confirmed the dema .....

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..... inted stationery as falling under Chapter 48 prior to the proceedings initiated against them, they were well within their rights to challenge the said classification when the proceedings were for differential demand, which was raised against them. As such, we agree with the learned Commissioner(Appeals) to that effect and set aside the order of the original adjudicating authority and remand the ma .....

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