TMI Blog2000 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue, the respondents are M/s. Sigma Enterprises. 2. When the matter was called, no one appeared for the respondents, M/s. Sigma Enterprises. A notice for today's hearing had been received back un delivered with the postal remarks left . It is an old matter in which the show cause notices were issued in the year 1993-94. We are proceeding to deal with the matter on merits after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department. 4. We find that this classification has neither been convassed by the manufacturer nor by the Revenue. The Revenue wanted the goods to be classified under sub-heading No. 8414.91 of the Central Excise Act, while the manufacturer pleaded that there was no process of manufacture involved and the goods were not excisable. We consider that in the interest of justice, the revised class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined by the jurisdictional adjudicating authority, who should provide opportunity to both the sides and after taking into account the allegations made in the show cause notice and the material on record, pass a speaking appealable order as per law. As the matter is very old, it should be taken up for disposal on priority basis. With these observations, the appeal filed by the Revenue is allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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