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TMI Blog2015 (10) TMI 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... ion will be taken at the time of adjudication of the case. The Revenue has proceeded on the premise that as the letter dated 21-5-1986 have not been challenged by the appellant; hence not entitled for the benefit of the said notification although the test reports are in their favour - Held that:- As per letter dated 21-5-1986, which itself states that the final decision will be taken at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njay Dwivedi Raymond George, Advocates, for the Appellant. Shri Rakesh Goyal, Additional Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the ld. Commissioner (Appeals) allowed the appeal filed by the Revenue. 2. The brief facts of the case are that the appellant is engaged in the manufacture of detergent powder on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances made by the appellant. The said show cause notice was adjudicated by the adjudicating authority holding that as per the report of Dy. Chief Chemist, New Delhi in the Chemical Examiners, Grade-I, Bombay. the principal ingredients is less than 5%, therefore the appellants are entitled for the benefit of Notification No. 101/66 ibid and proceedings in the show cause notice to deny the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) allowed the appeal of the Revenue which is contrary to law. 4. On the other hand, ld. AR supported the impugned order and submits that as the appellant has not contested the said issue before the ld. Commissioner (Appeals), therefore they cannot raise this issue before this Tribunal. Hence, the impugned order is required to be upheld. 5. Heard both sides. Considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken at the time of adjudication of the case. It means the issue is to be decided during the course of adjudication. Therefore, the appellants were not required to challenge the said order/letter and while adjudicating the case adjudicating authority has considered the fact that principal ingredients is less than 5%. Therefore, the appellants are entitled for benefit of Notification No. 101/66 ibi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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