TMI Blog1998 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Jyoti Balasundaram, Member (J)]. The facts of the case, in brief, are that the respondents herein are engaged in the manufacture of chemicals falling under Chapter 28 and 31 of the Schedule to the C.E.T.A., 1985. They filed classification lists for approval of sodium nitrate/ammonium nitrate (chemically modified) under C.E.T. sub-heading 2834.00 and the classification lis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... review by the Assistant Collector i.e. the adjudicating authority would tantamount to review of his own order, which was not legally permissible. The Department filed appeals before the lower appellate authority who vide Order dated 29-12-1993 upheld the Orders-in-Original on this point, without going into the merits of the case. Hence these appeals. 2. We have heard Shri Sumit Das, learned SD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and the Assistant Collector was empowered to review the same. The grounds for revision of the classification lists have also been clearly set out in the show cause notice and, therefore, the respondents cannot be heard to say that they had no opportunity to understand the case of the Department and defend themselves. We, therefore, hold that the lower appellate authority has erred in concluding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been availed of correctly in the absence of sufficient material on record and in the absence of any finding on this argument by the lower authorities. Therefore, while setting aside the impugned order, we remand the matters for decision on merits after extending a reasonable opportunity to the respondents of being heard in person. 4. The appeals are thus allowed by way of remand. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
