2002 (7) TMI 682

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....e, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The Revenue is in appeal against the order of the Commissioner (Appeals) setting aside the order of the Deputy Commissioner. The Deputy Commissioner had, in a dispute over the classification of the goods imported by the respondents and described in the import documents as "Cellulose Fibres (Sando Web-DFIB)", found that the item ....

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....w-cause notice, and accordingly set aside the order of the lower authority. Hence the present appeal of the Revenue. 2. As the issue to be looked into by us in this case lies in a narrow compass, we would like to dispose of the appeal itself finally at this stage. We, therefore, dismiss the Revenue's application for stay of operation of the impugned order and proceed to deal with the appea....

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....show-cause notice. Ld. Counsel for the respondents has fairly conceded that the operative portion of the order of the adjudicating authority contains an error which is obviously clerical or typographical. That the lower appellate authority has not attempted to examine the classification dispute in the manner which he ought to have done is also fairly conceded by the counsel. We agree with these su....

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....l by way of remand directing ld. Commissioner (Appeals) to decide on the classification issue on its merits and pass a speaking order thereon, after giving the assessee a reasonable opportunity of being personally heard. 5. Further we think it is incumbent on us to remedy a vice that has crept into the impugned proceedings. The aforesaid mistake relating to tariff sub-heading in the operat....