9911796707
TMI Blog1988 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocates, for the Appellants. Mrs. Ila Chatterjee, SDR, for the Respondents. [Order per : K.L. Rekhi, Member (T)]. - The dispute in this appeal is on classification of steel balls under the new Central Excise Tariff which came into force from 01-03-1986. The lower authorities have classified the goods under Heading 84.82 of the tariff on the strength of Note 6 to Chapter 84 of the Tariff. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants how the goods could be classified under Chapter 87 at all. The appellants then came forth with their alternate plea that since their steel balls were not polished to the required standard laid down in technical literature, they could not be called polished steel balls and hence, even as per Note 6 aforesaid, their classification would be under Heading 73.26 (old 73.08) which, read with exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, had no chance to verify them or controvert them. The appellants then requested that the matter may be remanded to the Assistant Collector in order to give a fair chance to the department to go into their fresh plea and fresh evidence. 2. The Ld. Jt. C.D.R. opposed the appellants' request for remand. She stated that the appellants had been given more than adequeate opportunity to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply, the appellants admitted that they were negligent in not offering proper defence before the lower authorities. They stated that they were so much obsessed by the earlier Rajasthan High Court judgment in the context of the old tariff that they simply overlooked the point which had assumed importance with reference to the new tariff. They added that it was vitally important to decide the new po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, be necessary to face it and sort it out. The sooner it is done, the better. The best authority to go into the new question of fact would be the original authority, that is, the Assistant Collector. This would mean a remand of the matter to the Assistant Collector. It would be open to the parties to adduce their respective evidence on the new plea before the Assistant Collector and he c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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