https://www.taxtmi.com/caselaws?id=92362 An appeal against a remand order on classification was held premature because the Collector had not finally determined the correct classification. The order merely directed the Assistant Collector to re-examine the goods classification afresh and to afford the respondents a full opportunity of being heard. As the substantive issue remained open before the subordinate authority, the Tribunal held that the matter could not yet be entertained. It noted that if the Assistant Collector later failed to comply with the remand directions and the defect was not cured, the issue could then be raised before the Tribunal. The appeal was therefore dismissed as not surviving at that stage. en-us Tue, 04 May 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92362 An appeal against a remand order on classification was held premature because the Collector had not finally determined the correct classification. The order merely directed the Assistant Collector to re-examine the goods classification afresh and to afford the respondents a full opportunity of being heard. As the substantive issue remained open before the subordinate authority, the Tribunal held that the matter could not yet be entertained. It noted that if the Assistant Collector later failed to comply with the remand directions and the defect was not cured, the issue could then be raised before the Tribunal. The appeal was therefore dismissed as not surviving at that stage. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92362