1997 (12) TMI 437

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellant. Shri Ravinder Saroop, JDR, for the Respondent. [Order per : V.P. Gulati, Vice President]. The issue in the appeal relates to the classification of Chucks and applicability of Notification No. 156/86. The ld. Lower appellate authority has held the goods to be assessable under T.H. 8466.93 and extended the benefit of Notification 172/89. The appellants seek the benefit of No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as pleaded that the appellants were in appeal before the Ld.Lower appellate authority on the issue decided against them i.e. regarding the unjust enrichment. He has pleaded the ld. Lower authority therefore after having ruled in favour of the appellants in regard to unjust enrichment should have remanded the matter to the ld. Original authority for examination of the issue on merits. 6. We have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Lower authority so far as the merits are concerned, should not have entered any findings himself as there was no finding in the Order-in-Original in this regard and he should have remanded the matter for examination of the issue regarding the availability of the benefit of Notification 156/86. In this view of the matter, we set aside the order of the ld. Lower appellate authority and remand the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X