TMI Blog2001 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... per : P.S. Bajaj, Member (J)]. - These applications seeking rectification of mistake and recall of the Final Order Nos. 392-393/2000-D, dated 22-11-2000 have been moved by the appellants. 2. The appellants filed two appeal Nos. E/682/89-D against two orders, dated 31-3-1992 and 27-12-1992 of the Collector (Appeals). The issue involved in those appeals was regarding the classification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bit of Chapter 52 of the CETA. The observations recorded in para 13 of the Final Order read as : For want of requisite material or evidence before us it is difficult to decide the proper classification of the cotton fabric in question. The matter in our view deserves to be sent back to the adjudicating authority for getting the fabric retested/re-examined from the expert and thereafter to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the decision of the adjudicating authority. 6. On the other hand, the learned SDR has argued that there is no mistake apparent on the face of the record and as such the present applications of the appellants seeking rectification/recall of the impugned Final Order is misconceived and deserve to be dismissed. 7. We have heard both the sides and gone through the record. 8. The findings in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 13 of the Final Order referred to above is also required for want of any ambiguity therein. The matter had been sent to the adjudicating authority for deciding the classification issue afresh in accordance with law. His power and discretion in deciding the matter has not been in any manner limited/controlled or circumvented through those findings in para 13 or in another para of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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