9911796707
TMI Blog1997 (11) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.C. Jain, Member (T)]. These two matters relate to approval of two classification lists. Since the issues involved are common and a common impugned order has been passed, a common order is being passed. Briefly stated, facts of the case are as follows :- 2.1 Ld. Advocate, Shri S.P. Mazumder submits that the appellants herein had been manufacturing parts of power driven pump, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification list was not approved by the Revenue. 2.3 In March, 1989, another classification list was submitted by the appellants inasmuch as they had introduced a new product under Chapter 74. This classification list also was not approved by the Department and it remains pending. 2.4 Later on, it is submitted by the ld. Advocate for the appellants that their Excise Assistant, Shri P. Guha Neo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. He therefore, submits that the correction made by the Excise Assistant was not authorised. If any correction was to be made, it should have been done by the same signatory. 2.5 Ld. Advocate submits that as a result of this unauthorised correction made by the Excise Assistant, the classification lists were approved as per this correction which has resulted in negation of benefit of Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the signature of the person who signed for the appellants and holding himself out as a partner in this declaration is the same person who has made corrections on the front page of both the clearances in hand-writing. He, however, submits that in fact there is no signature below the declaration of the two classification lists akin to the signature of a person on whose signature the ld. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the possible relevant documentary evidences but also for recording an oral statements of the persons concerned. We are, therefore, of the view that the matter is fit for remand to the original authority for re-inquiry and re-adjudication by examining and cross-examining of the concerned person. We, therefore, set aside the impugned order and allow the Appeal by remand to the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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