2004 (12) TMI 414

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....ellant. Shri D.N. Choudhary, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, which has been preferred by the appellants against the impugned order-in-original, the issue relates to the availability of exemption Notification No. 85/85, dated 17-3-1985 to them. 2. The facts are not much in dispute. The appellants were engaged in the plywood block boa....

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.... were not entitled to the benefit of the notification as their clearances were more than 7.5 lakhs. 4. We have heard both sides and gone through the record. 5. For determining the availability of the benefit of Notification No. 85/85 the adjudicating authority was required to take into consideration only the individual clearance of the appellants and thereafter to opine if their cl....

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.... that the adjudicating authority on this issue will further determine the availability of the benefit of the exemption notification as detailed in Paras 4 and 5 of the Notification No. 175/86, dated 1-3-1986 as well as the duty liability of the appellants. 6. In the light of the discussions made above, the impugned order is set aside and the matter is sent back to the Commissioner (adjudic....