TaxTMI 
TaxTMI 
1999 (3) TMI 263
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....dent. [Order per : V.K. Ashtana, Member (T)]. - This appeal is against the Order-in-Appeal No. 68/98 (MDU), dated 18-6-1998 passed by the Collector (Appeals). This impugned order was passed in consideration of the present appellants' appeal before the Collector (Appeals) against the Order-in-Original No. 87/96, dated 8-5-1996. 2.  Heard Shri S.S. Thakur, learned Vice President of the....
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....rouduct under 5207.21 or 5707.22 as the case may be. He submits that without giving a further chance to explain the matter before him, the Assistant Collector confirmed the classification under 5901.90, thereby the order-in-original violates the principles of natural justice on both these counts. He further submits that order-in-appeal impugned classifies the same proudct under Heading 5903. He su....
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....s he given another opportunity to the appellants to establish their case, before accepting their claim under Heading 52.07 etc. Therefore, we find that the order-in-original suffers from the principles of natural justice on both these counts. We further find that the order-in-appeal impugned, by ordering classification under 5903 which is distinct from classification of the product under 5901.90 p....