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2023 (12) TMI 489 - CESTAT AHMEDABADJurisdiction - power of Commissioner (Appeals) under Section 128A (3), to modify order after inquiry - change of heading by the Commissioner (Appeals), without affording opportunity - Classification of imported goods - Malvern Master Sizer - HELD THAT:- While Commissioner (Appeals) is within its powers to confirm the decision or order appealed against or modify the same, but there is an initial requirement that he should make further inquiry as may be necessary and pass such order i.e just and proper. In the present instance, no inquiry it appears was conducted about the product or details and the matter has been decided without opportunity to the appellants. Appellants too are agreeable and seek remand, but with rider of opportunity about correct classification on (even of third head). Thus, change of heading by the Commissioner (Appeals), without affording opportunity is improper, and same can only be done after conducting proper inquiry and following natural justice. Matter therefore is remanded in the interest of settling classification at the earliest - Appeal is allowed by way of remand.
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