Classification dispute left undecided; remand ordered for fresh consideration of penalty, fine, and related issues.

The appeals were remanded because the adjudicating authority did not record any finding on the assessee's specific classification objection. As the classification plea remained undecided, the connected issues of penalty and fine also required reconsideration. The jurisdictional Commissioner was directed to pass a speaking order after giving the assessee an opportunity to present its case and to decide the matter afresh in accordance with law.

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Issues: Whether the appeals should be remanded for fresh decision after consideration of the assessee's plea on classification and the connected issues of penalty and fine.

Analysis: The assessee had raised a specific objection to the classification adopted in the adjudication proceedings, but no finding was recorded on that plea. The matter also involved other connected consequences such as penalty and fine. Since a raised contention was left undecided, the matter required fresh consideration after giving the assessee an opportunity to present its case.

Conclusion: The cases were remanded to the jurisdictional Commissioner for a speaking order after considering the classification plea and the other connected aspects.

Final Conclusion: The appeals succeeded to the extent that the adjudication was set aside for reconsideration and fresh disposal in accordance with law.

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