2000 (2) TMI 620

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.... for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal arises from Order-in-Appeal No. 165/89(Md), dated 8-11-1989, wherein the issue pertaining to classification of polyester cotton rove twisted yarn and nylon cotton rove twisted yarn. The claim of the appellants for classification was under Heading 5607.90 of Central Excise Tariff Act along with the be....

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....ntended by the learned D.R. that the appellant's claim was under Heading 5607.90 of CETA, as against the department's confirmation under Heading 5606.00. However, the Commissioner had proceeded beyond the issues of classification and had taken up different heading under 5402 of CETA. Learned D.R. submits that the Commissioner (Appeals) cannot take up new grounds against the headings adopted by the....

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....rits, as the fresh material placed along with the appeal, especially the opinion of Dr. Badri Prasad and the same had never furnished to the respondents and hence the material placed is a fresh one and hence they had been denied the opportunity to rebut their contention. He has no objection to remand the matter, provided a copy of the material now placed is furnished to them by the department to e....

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....ents that the same are fresh material which has been placed and the same had not been furnished to them. In view of this submission, we are of the opinion that there is a clear violation of principles of natural justice and therefore, the matter is required to be remanded back to the original authority for de novo consideration. Hence, we set aside the impugned order and remand the case for de nov....