2001 (1) TMI 506

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..... eva, Member (J)]. This appeal arises out and is directed against OIA 25/95 in C25/336/APP/94, dated 31-3-1995 passed by the Collector of Central Excise (Appeals) Bangalore. 2. Shri Ravi Shankar, learned Counsel appearing for the appellants submitted that the point to be considered in this case is whether coil formers are classifiable under 8504 as claimed by the party or under Chapter 8547 .....

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..... res only. She said that she has no objection to remand the matter for reconsideration. 4. In the facts and circumstances and taking into consideration the submissions made by both sides and to the orders referred to by the Counsel we are of the view that the issue involved herein is required to be examined by the Commissioner (Appeals). Accordingly the matter is remanded back to the Commissioner .....

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