2004 (6) TMI 545

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - After hearing both sides for some time on the applications for waiver of pre-deposit of duty of Rs. 2,55,890/- (in both the appeals) confirmed as a result of denial of benefit of Notification 11/97-Cus. on the ground that the goods imported have been opined to be not suitable for use in insole making, by the CLRI, we find t....

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....1 but neither the adjudicating authority nor the lower appellate authority specifically given any finding on the basic submission regarding whether the goods imported are the ones on which CLRI has given its opinion. Unless this issue is first determined the question of further deciding whether the benefit under the notification has to be extended or not obviously cannot arise. We therefore set as....