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2015 (10) TMI 892 - CESTAT BANGALORE

2015 (10) TMI 892 - CESTAT BANGALORE - 2016 (331) E.L.T. 601 (Tri. - Bang.) - Waiver of pre deposit - Denial fo SSi Exemption - whether the appellant was within his rights to raise alternative plea of classification issue of printed stationery as falling under Chapter 49, even though the said plea was not raised by them prior to issuance of the show-cause notice - held that:- The entire idea of adjudication is to come to a fair conclusion. Even if the appellant had adopted the classification of .....

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matter accordingly. - Decided in favour of assessee. - E/Stay/28920/2013 in E/28233/2013-DB - Final Order No. 21900 / 2015 - Dated:- 10-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, 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 ₹ 4,29,762/-, we proceed to decide the appeal itself. 2. The appell .....

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ingly, demand was raised against them. During the adjudication, the appellant took a plea that they were also clearing pre-printed stationery for LIC and other organizations on payment of duty which was wrong on their part inasmuch as the same was also classifiable under Chapter 49 and attracted NIL rate of duty. As such by excluding the clearances of the same, the clearances of the computer stationery would fall within that slab of SSI notification, which was being adopted by them. 4. The said .....

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