1997 (3) TMI 253

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....the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order-in-appeal dated 2-1-1991. The appellants imported a consignment of one complete Aseptic Processing and Packaging System called as "ELECSTER" consisting of Elecster 1000 Sterilizer, Homogenizer, Balancing equipment etc. The impugned goods were assessed to duty under CTH 84.20 read with Notificati....

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.... what was in dispute during the proceedings. Collector (Appeals) could not have adopted a ground which was never contested before him by revenue and in regard to which the appellants were not put on notice. This order therefore suffers from a basic infirmity and cannot be sustained as it is. Without going into merit of the case, therefore, we set aside the impugned order and remand the matter to A....