https://www.taxtmi.com/caselaws?id=54329 The exemption claim under Notification No. 6/2000 had a direct bearing on the differential duty dispute arising from classification of the goods under Chapter 30 of the CETA. Because the adjudicating authority and the appellate authority had not examined whether the clearances were covered by that notification, the omission was treated as a material procedural defect and a miscarriage of justice. The matter was therefore remitted for fresh adjudication so the exemption plea could be considered on merits, with the issue resolved in favour of the assessee. en-us Wed, 30 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54329 The exemption claim under Notification No. 6/2000 had a direct bearing on the differential duty dispute arising from classification of the goods under Chapter 30 of the CETA. Because the adjudicating authority and the appellate authority had not examined whether the clearances were covered by that notification, the omission was treated as a material procedural defect and a miscarriage of justice. The matter was therefore remitted for fresh adjudication so the exemption plea could be considered on merits, with the issue resolved in favour of the assessee. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54329