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2016 (6) TMI 434 - AT - Central ExciseClassification of steam boilers - goods manufactured and cleared by the appellant after 16/3/1995 - Held that:- On a specific query from the bench appellant could not produce copies of the contracts/purchase orders to substantiate whether complete boiler is ordered to be manufactured or only parts of the boiler are required to be manufactured. These factual submissions made by the appellant can be verified only by the Adjudicating authority. In the interest of justice, this matter is required to be remanded back to the adjudicating authority for de novo consideration. Appellant should produce all the relied upon case laws/expert opinion before the adjudicating authority to establish that the finished goods supplied have the essential character of the steam boilers. Needless to say that an opportunity of personal hearing should be extended to the appellant by the adjudicating authority before deciding the issue in remand proceedings. Appeal filed by the appellant is allowed by way of remand to the adjudicating authority.
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