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2004 (2) TMI 59 - AT - Central ExciseLetter in question, an order for classification in manner directed determines and declares rights and imposes an overall fiscal liability on assessee thus an order on classification arrived at after enquiries albeit incomplete - Such direction cannot be mere communication of a private opinion or advise by proper officer - opportunity to 'proper officers' to remain present and obtain material collected during enquiries/investigation should be provided - Matter remitted to to redecide the appeal
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