2000 (4) TMI 267

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..... ent. [Order per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner (Appeals) in which he has held that an action of the Asstt. Collector not qualifying (sic) a product in the absence of a show cause notice on the basis of the discussion at a personal hearing with regard to other issue covered by the notice, was not correct. 2. The ground in the appeal, w .....

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..... ng the Asstt. Collector to decide classification of a product when an attempt at claiming classification has not been made by the assessee. Apart from this, it is not even possible to agree that the assessee agreed to this classification. The record of personal hearing signed by the advocate for the assessee and General Manager K.S. Bhimani does not show any such agreement. If, as is contended by .....

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