1997 (12) TMI 437

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....Gulati, Vice President]. - The issue in the appeal relates to the classification of Chucks and applicability of Notification No. 156/86. The ld. Lower appellate authority has held the goods to be assessable under T.H. 8466.93 and extended the benefit of Notification 172/89. The appellants seek the benefit of Notification No. 156/86. 2. The ld. Consultant for the appellants has pleaded that....

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....llate authority on the issue decided against them i.e. regarding the unjust enrichment. He has pleaded the ld. Lower authority therefore after having ruled in favour of the appellants in regard to unjust enrichment should have remanded the matter to the ld. Original authority for examination of the issue on merits. 6. We have considered the pleas made by both the sides. We observe that the O....

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....ld not have entered any findings himself as there was no finding in the Order-in-Original in this regard and he should have remanded the matter for examination of the issue regarding the availability of the benefit of Notification 156/86. In this view of the matter, we set aside the order of the ld. Lower appellate authority and remand the matter to the ld. Original authority for de novo considera....