2002 (1) TMI 724

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....rder per : S.L. Peeran, Member (J)]. -  Application for early hearing was considered and allowed as the issue lies in a short compass. 2. The Commissioner (Appeals) in the impugned order, while remanding the case to the original authority for de novo consideration on the ground that there is violation of Principles of Natural Justice and for not passing a speaking order on the classificatio....

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.... could not have been rejected by the Assistant Commissioner (Refund), although the Deputy Commissioner of the group had not given a speaking order on the classification aspects. She further submits that both are independent provisions and therefore the order holding that the rejection of Refund claim by the lower authority not correct and the order of the Commissioner (Appeal) is not proper. 3.&e....