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2011 (10) TMI 181 - AT - CustomsValidity of power of Commissioner (Appeals) to remand the matter back to Adjudicating Authority – matter relates to classification of goods – Held that:- Without going into the legal question as to whether the Commissioner (Appeals) has powers or not and by taking into consideration the fact that the Tribunal can itself remand the matter, we find it fit to direct the original Adjudicating Authority to re-decide the issue of classification after obtaining the Chartered Engineer's opinion.
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