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    <title>2001 (3) TMI 510 - CEGAT, BANGALORE</title>
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    <description>A classification dispute over glass stems and sintered glass rods was remanded because the assessee contended that relevant technical literature had not been considered and that an effective hearing had not been granted. The appellate authority treated these procedural and evidentiary concerns as sufficient to warrant re-examination, and the matter was sent back for fresh adjudication. The assessee was given liberty to produce evidence in support of its classification claim before the jurisdictional Assistant Commissioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=96346</link>
      <description>A classification dispute over glass stems and sintered glass rods was remanded because the assessee contended that relevant technical literature had not been considered and that an effective hearing had not been granted. The appellate authority treated these procedural and evidentiary concerns as sufficient to warrant re-examination, and the matter was sent back for fresh adjudication. The assessee was given liberty to produce evidence in support of its classification claim before the jurisdictional Assistant Commissioner.</description>
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