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    <title>2004 (2) TMI 59 - CESTAT, Mumbai</title>
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    <description>A communication directing classification of goods in a specified manner can be an appealable order if it finally determines rights and fiscal liability, even though investigation is still underway; on that basis, the communication was held cognisable under Section 35A. Where the departmental case was not properly placed before the appellate authority and both sides were not adequately heard, the appellate order could not stand, and the classification dispute was remanded for fresh adjudication on the material already collected and further material, after hearing both sides.</description>
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      <description>A communication directing classification of goods in a specified manner can be an appealable order if it finally determines rights and fiscal liability, even though investigation is still underway; on that basis, the communication was held cognisable under Section 35A. Where the departmental case was not properly placed before the appellate authority and both sides were not adequately heard, the appellate order could not stand, and the classification dispute was remanded for fresh adjudication on the material already collected and further material, after hearing both sides.</description>
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