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2015 (1) TMI 218 - CESTAT BANGALOREClassification of galvanized silo storage system - Classification under Chapter Subheading 8437 10 00 or under Chapter subheading 9406 00 99 - Held that:- It would be appropriate to remand the matter at this stage itself even though in respect of the very same product this Tribunal [2013 (1) TMI 124 - CESTAT BANGALORE] had taken a view that the appellant has to deposit the amount that may be payable during the normal period - appellant should get another opportunity to defend the matter before the original adjudicating authority and the additional submissions which have been made before us and which has not been considered by the Commissioner and other relevant matters can be placed before the Commissioner. To ensure that appellant cooperate when the matter is taken up for fresh consideration and no delay is caused, we consider that the remand of the matter should not be made without any condition. - matter remanded back subject to pre-deposit of part of demand - Decided in favour of assesse.
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