TMI Blog2015 (5) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of cables - Held that:- Tribunal did not consider the entire materials on record, without making any observation on merits of the case, we deem it appropriate to set aside the order of the Tribunal. Order accordingly. The appeal is restored to file. The Tribunal shall endeavour to dispose of the appeal afresh, within a period of six months from the date of receipt of this order, and after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal filed by the appellant against the order dated 31-3-2004 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad in appeal No. 34/2004. 2. The point that fell for consideration of the Tribunal was 'whether the appellants, are entitled to the benefit of exemption under notification No. 23/98, dated 2-6-1998 [Sl. No. 164 list (17)] on the raw materials imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-Chennai in Kiddy Concepts Pvt. Ltd. v. Commissioner of Customs, Chennai - 2002 (148) E.L.T. 768 (Tribunal) to contend that the very same member, who was also the Presiding Member of the Tribunal which passed the impugned order, after considering the judgment of the Calcutta High Court in Asiatic Oxygen Ltd., v. Assistant Collector of Customs - 1992 (57) E.L.T. 563 (Cal.), dealing with the simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, we deem it appropriate to set aside the order of the Tribunal dated 27-6-2005 passed in appeal No. C/284/2004. Order accordingly. The appeal is restored to file. The Tribunal shall endeavour to dispose of the appeal afresh, within a period of six months from the date of receipt of this order, and after giving an opportunity to both the sides to place the entire materials before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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