1999 (8) TMI 326

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....ondent. [Order per : S.S. Kang, Member (J)]. -  When the case was called none appeared on behalf of the respondents in spite of the service of notice as per acknowledgement record. Therefore, the appeal is being taken up in absence of the respondents. The Revenue filed this appeal against the Order-in-Appeal dated 20-7-1993 passed by the Collector of Central Excise (Appeals). 2.&emsp....

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....l in the case of Commissioner of Central Excise, Chandigarh v. M/s. A.K. Steel Industries vide Final Order Nos. E/1778-1792/98-B1, dated 18-12-1998 remanded the matter to the adjudicating authority with the direction to pass a speaking order afresh after physical verification of the goods. 3. Heard learned SDR and perused the appeal papers. The Tribunal in the similar situation in the case....

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....e aspect of verification as to whether the products bars of flats rolled products to the original assessing authority in that case the manufacturers who are petitioners before the High Court, we follow the same ratio in this case also and remand the matter for verification as to whether the products manufactured by the respondents conform to the definition in the Tariff of flats rolled products or....