2004 (5) TMI 340

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.... dated 28-11-2002. However, in the impugned order, she has also taken up two other Show Cause Notices which were pending adjudication and has passed the impugned order thereby, there is a violation of principles of natural justice. It was submitted that the appellants were not put to notice that the other pending Show Cause Notices would also be taken up for hearing and appellants were not given an opportunity to make their submissions on the other two pending show cause notices. Therefore, the Bench called for a report from the Commissioner and para-wise comments in the matter. 2. Learned SDR has filed the para-wise comments received from the Commissioner. The Commissioner has submitted that as the issue was common, therefore, the ....

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....r note exists in respect of Headings 32 (except 3204), 39 and 40. It is his submission that the Revenue has not produced evidence with regard to their contention that all the items are construction chemicals falling under Chapter Heading 3824.90 while the appellants had produced evidence to show that each of the 17 items are different in nature and falls specifically in different headings as pointed out. It is his submission that the Board itself had issued a Circular in this regard, which has also not been considered at length by the Commissioner, in the order. It is his further submission that the Commissioner ought to have given specific findings on the classification issue of the 17 items. As there is no specific finding on each of the ....