https://www.taxtmi.com/caselaws?id=102167 The Appellate Tribunal set aside the Commissioner (Appeals) order regarding the classification of linear alpha olefin C-14 imported by the appellant. The Tribunal emphasized that the Commissioner should have made a definitive decision based on the available evidence and law. Due to a legislative amendment, the Commissioner was required to decide the appeal directly instead of referring it back for fresh adjudication. Consequently, the Tribunal allowed the appeal, directing the Commissioner to dispose of the matter promptly in accordance with the law. en-us Fri, 14 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102167 The Appellate Tribunal set aside the Commissioner (Appeals) order regarding the classification of linear alpha olefin C-14 imported by the appellant. The Tribunal emphasized that the Commissioner should have made a definitive decision based on the available evidence and law. Due to a legislative amendment, the Commissioner was required to decide the appeal directly instead of referring it back for fresh adjudication. Consequently, the Tribunal allowed the appeal, directing the Commissioner to dispose of the matter promptly in accordance with the law. Case-Laws Customs Fri, 14 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102167