1992 (1) TMI 235

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.....K. Sharma, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  A preliminary point was raised by Shri K.K. Bhatia, learned JCDR, that an appeal filed by the department No. 174/85-B1 against the same impugned order namely Order-in-appeal No. 26/Col/84, dated 18-9-1984 passed by the Collector of Central Excise (Appeals), Calcutta, has been decided by the Tribunal in its Ord....

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.... sleeper bars'. The order of remand dated 27-6-1989 of the Tribunal does not at all touch upon the issue of classification of the wheels and axles in the present appeal. He, therefore, submits, it cannot be said that the impugned order in the matter of calssification of wheels and axles has been set aside. Hence, he asserts that the present appeal is maintainable. 3. After hearing both the side....

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.... back to him for re-consideration of the matter regarding two items which remain in dispute with the direction that he should give specific reasons for his conclusions at the time of passing the final order, after giving the Respondents herein an opportunity of being heard, if they so desire." Thereafter we heard the learned Counsels on the question of classification of wheels and axles and the....