Lime/lime fines classification remanded for fresh examination after unsupported departmental reasoning and inconsistent prior treatment

Lime/lime fines classification required fresh scrutiny because the item had been classified differently across periods and the departmental stand for the disputed period was unsupported by reasons. The matter was therefore remanded for de novo consideration, with directions to the adjudicating authority to hear the appellants and pass a fresh speaking order.

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Issues: Whether the classification of lime/lime fines required fresh examination and consequential remand for a de novo order.

Analysis: The item had been classified differently for different periods, while the departmental stand for the period in dispute was not supported by reasons. In these circumstances, the matter was considered fit to be sent back for reconsideration by the adjudicating authority after giving the appellants an opportunity of hearing.

Conclusion: The appeal was allowed by way of remand and the Assistant Commissioner was directed to examine the issue afresh and pass an appropriate order.

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