1992 (1) TMI 235

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..... , Member (T)]. A preliminary point was raised by Shri K.K. Bhatia, learned JCDR, that an appeal filed by the department No. 174/85-B1 against the same impugned order namely Order-in-appeal No. 26/Col/84, dated 18-9-1984 passed by the Collector of Central Excise (Appeals), Calcutta, has been decided by the Tribunal in its Order No. 86/91-B1, dated 27th June, 1989 setting aside the said impugn .....

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..... oes not at all touch upon the issue of classification of the wheels and axles in the present appeal. He, therefore, submits, it cannot be said that the impugned order in the matter of calssification of wheels and axles has been set aside. Hence, he asserts that the present appeal is maintainable. 3. After hearing both the sides we overruled the preliminary objection of the learned JCDR. In this .....

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..... ch remain in dispute with the direction that he should give specific reasons for his conclusions at the time of passing the final order, after giving the Respondents herein an opportunity of being heard, if they so desire. Thereafter we heard the learned Counsels on the question of classification of wheels and axles and the following order was recorded and pronounced in the open Court :- Mat .....

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