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1999 (10) TMI 149 - AT - Central Excise
The case involves the classification of high density polyethylene strips by M/s. Immuanual Poly Bag. The Collector of Central Excise did not pass any orders on the correct classification under sub-heading 5406.11. The appellate tribunal remanded the case to the Commissioner of Central Excise (Appeals) for a proper decision, including penalties and fines, giving the appellants an opportunity to present their case. Both appeals were allowed by way of remand.
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