2015 (12) TMI 666

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..... he Adjudicating Authority in Order-in-Original passed by it. The assessee had challenged those findings before the Tribunal. However, the Tribunal did not go into this aspect as it proceeded on the basis that even if it was RMC produced at site, the same shall be entitled to exemption under the requisite Notification. In view thereof, the matter needs to be remanded back to the Tribunal to decide .....

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..... J For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Ms. Sushma Manchanda, Adv., Ms. B. Sunita Rao, Adv., Mr. Anurag, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Shyam Divan, SR. Adv., Mr. Vikram Dhokalia, Adv., Ms. Manisha Sukla, Adv. For M/s. Dua Associates ORDER The Tribunal by way of impugned judgment has allowed the appeals of the respondent/assessee .....

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..... bunal. However, the Tribunal did not go into this aspect as it proceeded on the basis that even if it was RMC produced at site, the same shall be entitled to exemption under the requisite Notification. In view thereof, the matter needs to be remanded back to the Tribunal to decide the aforesaid factual aspect viz. whether the produce in question is RMC manufactured at site or is it MC as contended .....

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