2002 (8) TMI 500

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In this appeal the appellant is challenging the dismissal of their appeal as pre-mature by Commissioner (Appeals) after recording in his order that the order-in-original is a non-speaking order with regard to change of classification in respect of seal kit, sealing ring and shaft seal had been declared under sub-heading 4016.99 of Customs Tariff. It was also pleaded by the appellant before Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with regard to classification. In that view of the matter, the matter should have been remanded to the original authority to pass a speaking order instead of dismissing the appeal. Therefore, we accept the prayer of the appellant for setting aside the impugned order and to remand the matter to the original authority to grant an opportunity to the appellant on the aspect of classification and pass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X