1999 (6) TMI 120

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..... Respondent. [Order per : P.C. Jain, Vice President]. -  Short question in both the Appeals, one of which viz., M/s. Mafatlal Fine Spinning & Mfg. Co. Ltd. is represented by ld. Advocate Shri M.P. Baxi and the other case is desired by the appellant to be decided on merits. Question involved is whether the 'slivers' as described by both the assessees are classifiable under Tariff Heading 55.0 .....

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..... g stage itself. 4. At this stage, ld. Advocate for M/s. Mafatlal Fine Spinning & Mfg. Co. Ltd., pointed out that no Officer had visited their Mill and it is very categorically stated by them that they did not have any combing facility in carding or subsequent stage when they get the slivers from the carding machine. There is no combing facility at all as stated earlier. They had further poin .....

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..... view of the foregoing facts and circumstances, we are of the view that the these matters are fit for remand. There is a dispute on facts whether the combing facility is available in the units of the two appellants before us or not. While no doubt, the adjudicating authority has referred to the report of the Asstt. Collector after a visit by him but we do not find on record any report submitted by .....

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