1996 (11) TMI 171

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....r the Appellant. S/Shri L.P. Dhir and Alok Dhir, Advocates, for the Respondents. [Order per : S.K. Bhatnagar,Vice President]. - These are two appeals filed by the Collector against the orders-in-appeal dated 27-6-1990 passed by Collector (Appeals), Ahmedabad. 2. Learned DR stated that a common issue is involved in both these cases and therefore, they may be heard together. The res....

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..... 12 goods. 4. It was their grievance that although this aspect was also involved, the Collector (Appeals), in his order dated 27-6-1990, has not recorded any finding in respect of the applicability or otherwise of the notification and merely recorded his finding with reference of the classification. Therefore, the matter was required to be remanded to him for recording a finding with refe....

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....or the benefit. 6. We have considered the above submissions. We observe that the observations of the Tribunal mentioned in Paragraph 7 of Tata Oil Mills' case were made before the arguments started and are not indicative of the final conclusion of the Bench which has been recorded only in Paragraph 19 and 22 in which it has been held that extra hardened rice bran oil continues to remain a ....

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....ile technically, learned DR is correct in pointing out that the learned Collector has merely determined the classification under Tarrif Item 12 and has not recorded any observation and finding with reference to the notification, there is no point in remanding the matter in view of the above legal position. 10. As a matter of fact, once the Collector has held that the goods were classifiabl....