1999 (3) TMI 263

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....rs. Aruna N. Gupta, DR, for the Respondent. [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 Shr....

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....ssee's claim of classification of the said prouduct 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 classifie....

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....eport relied upon by him, to the assessee nor has 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 fr....