2001 (3) TMI 510

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....er per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the Order in Appeal No. 321/98-C.E., dated 16-6-1998 passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. Arguing for the appellant, Shri B.V. Kumar, learned Advocate submitted that dispute is in respect of classification of the products viz. glass stems and sintere....

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....90. The Order passed by the Assistant Commissioner also suffers from denial of principles of natural justice inasmuch as effective hearing has not been granted. Case was posted for personal hearing on 8-4-1996 and the party has received the notice subsequently and accordingly, party was unable to appear before the Assistant Commissioner. On an appeal filed by the party before the Commissioner (App....

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....ed upon the tariff entry as well as with reference to HSN notes. 3. We have carefully considered the matter. On going through the facts and circumstances, in view of the plea taken by the assessee that they have produced sufficient technical literature before the Commissioner (Appeals) but the same has not been taken into consideration, we are of the view that the matter will have to go back....