2024 (5) TMI 1664

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....ant : None. For the Respondent : Shri P. Amaresh, AR. ORDER PER : R. MURALIDHAR The Division Bench in Para 25 of the Order expressed difference of opinion which is reproduced as follows: "25. In the view of the difference of opinion, the following questions arise for consideration by Learned 3rd Member: a) Whether the present issue is squarely covered by the decision ....

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....vidence on record, Commissioner (Appeals) was right in upholding the Order passed by the Original Authority Order dated 22.03.2013 or otherwise. e) Whether in the facts and circumstances of the case, the Original Authority has correctly denied the exemption notification to the imported "ores" by holding that they were in the nature of "concentrate" in view of evidence on record or otherwi....

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....f classification and leviability of duty. D. In answer to question (d), I state that the Commissioner (Appeals) was not correct in upholding the Order-in-Original passed by the Original Authority. E. In answer to question (e), I hold that Original Authority/Adjudicating Authority has erred in denying the exemption notification to the imported ore by holding that these were in the....