Classification dispute remand upheld where related issue was pending before the Supreme Court.

The classification dispute was remanded for fresh consideration because the issue was already pending before the Supreme Court in a connected appeal. The appellate authority found that no final determination was appropriate until the apex court decided the related classification question, so the order merely set aside the original adjudication and deferred reconsideration. The remand order was found proper, and the Revenue's challenge was rejected.

---

---

Issues: Whether the Commissioner (Appeals) was justified in remanding the classification dispute for fresh decision pending the outcome of the Revenue's appeal before the Supreme Court.

Analysis: The impugned order merely set aside the original adjudication and remitted the matter for reconsideration after the Supreme Court's decision in the connected appeal, because the issue of classification was pending consideration before the apex court and no final determination was appropriate at that stage. No infirmity was found in the remand order.

Conclusion: The remand was upheld and the Revenue's appeal was rejected.

---