2011 (10) TMI 181

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....e Respondent Per Archana Wadhwa (for the Bench): After allowing the early hearing application filed by the respondents, we proceed to decide the appeal itself with the consent of both sides as a short issue is involved. Accordingly, we heard both sides. 2. Commissioner (Appeals) vide his impugned order has remanded the matter to the original adjudicating authority  by observing as un....

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....n. In such a case, the goods cannot be assumed to be parts of machines and classify them accordingly. Therefore, the issue needs to be revisited by the Adjudicating Authority in order to arrive  at correct classification of the goods." 3. The revenue's only grievance against the above order of the Commissioner (Appeals) is that he has no powers to remand the matter. However, we find that t....