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TMI Blog1999 (3) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity of hearing. It is also contended that before the Commissioner, they had produced enormous evidences which was also not looked into and the order has been passed and therefore, they are not in a position to meet the department s case. Therefore, they state they have a good case for seeking early hearing. In the accompanying Stay application they have also asked for stay of the operation of the order. 2. Both the applications were heard and on perusal of the record, we are satisfied that the appellants have made out a good case for early hearing of the appeal. Without passing any order on the Stay appeal, the Miscellaneous application for early hearing is considered and the appeal itself is taken up for hearing. 3. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Collins Publishers India on Air conditioning System. He has also examined Explanatory Notes on H.S.N. under Chapter heading 84.15 and 84.18. The Assistant Commissioner has also referred to the Board s Circular F. No. 138/13/80-CX. 4, TN 60/80 dated 27-09-1990. He has also referred to the opinion expressed by I.I.T., Chennai. Besides, he has also referred to a similar import made by Dr. Reddy s Laboratory, Hyderabad by Bill of Entry No. 52103 s/14-09-1998 through M/s. Blue Star Ltd. and also examined technical write up provided therein. In view of these examinations, he has concluded that the item is required to be classified as part of Air-Conditioning Plant under Sub-Heading 8415.90. The appellants contested the view before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment, he ought to have placed the department s case before the appellants and should have called upon them to explain and file their objections. Instead, the Assistant Commissioner has proceeded to pass the order without hearing the appellants by relying of materials as noted, thus it has resulted in violation of principles of natural justice. Their case was also not fully dealt with by the Commissioner (Appeals) and the materials produced by them was also not examined and a very brief order has been passed by the Commissioner (Appeals). Thus, the complaint of violation of principles of natural justice is justified. In that view of the matter we set aside the impugned orders and remand the matter to the Assistant Commissioner who shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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