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    <title>2013 (1) TMI 30 - CESTAT Ahmedabad</title>
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    <description>The Tribunal permitted additional legal grounds to be raised and treated them as part of the appeal. Finding that the entitlement to Notification No. 6/2002-CE and the classification question whether calcined bauxite could be treated as ore or concentrate required reconsideration by the adjudicating authority, and noting both sides&#039; agreement, it set aside the impugned order. The matter was remitted for fresh adjudication after observing principles of natural justice, with all issues left open. The dispute was therefore not decided on merits and returned for reconsideration at the original adjudicatory stage.</description>
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      <title>2013 (1) TMI 30 - CESTAT Ahmedabad</title>
      <link>https://www.taxtmi.com/caselaws?id=219924</link>
      <description>The Tribunal permitted additional legal grounds to be raised and treated them as part of the appeal. Finding that the entitlement to Notification No. 6/2002-CE and the classification question whether calcined bauxite could be treated as ore or concentrate required reconsideration by the adjudicating authority, and noting both sides&#039; agreement, it set aside the impugned order. The matter was remitted for fresh adjudication after observing principles of natural justice, with all issues left open. The dispute was therefore not decided on merits and returned for reconsideration at the original adjudicatory stage.</description>
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