2002 (1) TMI 805

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..... ti Balasundaram, Member (J)]. Miscellaneous application for early hearing of the appeal is allowed having regard to the grounds contained in the application. 2. The issue in dispute is as to whether the benefit of concessional rate of duty of 5% in terms of Notification 116/88 is available to the blood cell separators manufactured by the appellant herein. The Assistant Commissioner extende .....

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..... ned by the lower appellate authority in the light of the material placed before us. 5. We therefore set aside the impugned order and remand the case to the Commissioner (Appeals) for fresh decision in accordance with law after extending a reasonable opportunity to the appellant of being heard and producing such evidence as they think necessary for supporting their contention. 6. The appeal is .....

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