Goods & Services Tax
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We have carefully considered the submission made by both the sides and perused the records. We find that the Ld. Counsel has raised very important preliminary issue that the adjudicating authority instead of deciding the matter on general meaning of made ups and fabric should have decided on the basis of statutory provision as provided under Chapter Notes of Section XI of Customs Tariff as well as on the HSN Notes. In these facts, we are of the view that the matter needs to be reconsidered by the adjudicating authority. All the issues are kept open. Since in these matters, this Tribunal had allowed the early hearing application and the matter appears to be of urgent nature, the adjudicating authority should pass a de novo adjudication order preferably within a period of 3 months from the date of this order. Needless to say that the appellant should be given sufficient opportunity of personal hearing and making their submission, if any, required. Accordingly, we set aside the impugned order and allow all the appeals by way of remand to the adjudicating authority for passing a fresh order.