Authority's Reclassification of Goods and Denied Exemption Overturned Due to Lack of Clear Demand u/s 11A.

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....The adjudicating authority proposed to change the classification and denying exemption, there should be a clear demand issued u/s 11A. Whereas, in the present case, neither SCN says so, on the contrary, the adjudicating authority after re-classifying the goods and denying exemption, straightaway confirmed the demand u/s 11A - Demand set aside - AT....