2005 (3) TMI 560

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....i M.S. Gupta, Consultant, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  Through this ROM, the respondents have sought the recall of the Final Order No. 714/04-B, dated 18-8-2004 vide which the appeal of the Revenue (Appellants) was accepted and the order-in-appeal was set aside. The learned Counsel has contended that since the issue regarding classification of the good....

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....authority confirmed the demand but the Commissioner (Appeals) had set aside the same without going into the issue of classification. The Revenue challenged that order-in-appeal of the Commissioner (Appeals), the Tribunal has remanded the matter to the Commissioner (Appeals) with a direction to go into the issue of classification of the goods in dispute and decide the duty liability of the responde....