Tax product classification dispute remanded for fresh hearing after Revenue lacked chance to meet sample evidence.

Product classification for tax purposes was not finally determined because the sample was produced before the appellate authority for the first time and the Revenue had no opportunity to rebut the material relied upon. The HC held that, in these circumstances, the proper course was to set aside the Tribunal's order and remit the matter for fresh adjudication after hearing both sides. The substantive classification issue was left open for de novo consideration before the Tribunal.

---

---

Issues: Whether the matter required remand to the Tribunal for a fresh decision after giving the Revenue an opportunity to meet the sample and objections relating to classification of the product.

Analysis: The revision arose from a dispute over the classification of the product for tax purposes, but the sample had been produced before the appellate authority for the first time and the Revenue had not been afforded an opportunity to rebut the material relied upon by the revisionist. In these circumstances, the appropriate course was to set aside the Tribunal's order and direct a fresh adjudication after hearing both sides, rather than finally deciding the classification issue at revisional stage.

Conclusion: The matter was remanded to the Tribunal for fresh decision after giving the Revenue an opportunity of hearing, and the Tribunal's order was set aside.

Final Conclusion: The revision succeeded to the extent of obtaining a remand for de novo consideration, leaving the substantive classification question open before the Tribunal.

---