TMI Blog1997 (9) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. The appellant vide their communication dated 30-7-1997 made a request to decide the appeal on merits. 2. The appellants filed this appeal against the order-in-appeal dated 27-2-1992 passed by the Collector of Central Excise (Appeals). 3. In this case, the dispute is regarding the classification of Linear Alkyl Benzene Sulphonic Acid chemically known as acid slurry. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of the impugned order was enclosed with the appeal memo. 5. Heard Shri A.K. Madan, SDR on behalf of the Revenue. 6. In the present case, the dispute is in respect of the classification of acid slurry manufactured by the appellant. The appellants in their appeal memo submitted that the classification of the acid slurry was ordered to be under sub-heading 3402.90 of the Schedule to the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort and expert opinion. The Tribunal in that order held as under : 11. We have considered the above submissions. We observe that learned Counsel s contentions have strong force. 12. The Department s case is based on the Departmental Chemical Examiner s report but, we find that this report is not sufficient for the purpose of determining the correct classification. The Chemical Examiner was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Assistant Commissioner for re-adjudication after obtaining a fresh report and expert opinion in the light of above observations. 9. In view of the decision of the Tribunal in the case of M/s. Mitchem Industries v. Collector of Central Excise (supra) and in view of the fact that the Collector of Central Excise in the impugned order dismissed the appeals filed by the appellant only on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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