1997 (6) TMI 169

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..... This is an appeal filed by the appellants against the orders passed by the Commissioner (Appeals) wherein he rejected the claim of refund of the appellants. The original authority rejected the refund claim of the appellants as unsubstantiated. Before the Assistant Collector the appellants sought classification of the goods under sub-heading 8514.40. The Assistant Collector rejected the same as .....

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..... peals) should have discussed this aspect and give a finding as to why this claim made by the appellants cannot be accepted. He pointed out that without discussing this aspect of the question he straight away held that these goods are classifiable under 8479.89 without putting the appellants to notice about the same. In any case he has stated that he was required to enter a reasoned finding with re .....

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..... r that there was a claim made by the appellants with respect to the classification under 8443.90. This aspect was not discussed in the impugned order. The learned Collector has not given a speaking order in this regard as to why the claim of the appellants for classification under 8443.90 is not tenable. On the contrary, without putting the appellants to notice he entered his own findings that the .....

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