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    <title>1999 (10) TMI 149 - CEGAT, NEW DELHI</title>
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    <description>The appeals were remanded because the adjudicating authority did not record any finding on the assessee&#039;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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92292</link>
      <description>The appeals were remanded because the adjudicating authority did not record any finding on the assessee&#039;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.</description>
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