TaxTMI 
TaxTMI 
1999 (10) TMI 405
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.... None, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This is a restoration application filed by the Revenue seeking restoration of the appeal which was dismissed under Rule 11 of the CEGAT (Procedure) Rules on the ground that the Commissioner had not produced along with Memorandum of Appeal the Order-in-Original and Order-in-Appeal and other relevant documents for considerati....
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....jecting the same summarily on the sole grounds of non-production of the copies of the connected documents appears to be incorrect. (iii) Hon'ble Tribunal appears to have failed to observe that in terms of sub-rule (1) to Rule 11 of CEGAT (Procedure) Rules, 1982, the Tribunal may, in its discretion, on sufficient cause being shown, accept a memorandum of Appea....
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....in- Appeal have been produced. 3. The respondents are absent. However, there is a request for adjournment from the party. 4. We have perused the above grounds for restoration. We are not agreeable with the plea of the Commissioner that law provides for hearing the appeal solely on the memorandum of appeal without production of Order-in-Original and Order-in-Appeal. We are constrain....
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....classification under Heading 8479.00. 6. We have heard ld. DR in the matter who points out that although both the headings which were agitated before the authorities have been accepted by the Revenue. For the purpose of classification the Tribunal is required to determine as to which heading the product falls and therefore the prayer made for a new heading by Revenue in this appeal is requ....