2005 (3) TMI 560

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..... der per : P.S. Bajaj, Member (J)]. Through this ROM, the respondents have sought the recall of the Final Order No. 714/04-B, dated 18-8-2004 vide which the appeal of the Revenue (Appellants) was accepted and the order-in-appeal was set aside. The learned Counsel has contended that since the issue regarding classification of the goods in dispute (Finned Tube for air cooler and Finned tube h .....

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..... e the same without going into the issue of classification. The Revenue challenged that order-in-appeal of the Commissioner (Appeals), the Tribunal has remanded the matter to the Commissioner (Appeals) with a direction to go into the issue of classification of the goods in dispute and decide the duty liability of the respondents accordingly. We do not find any mistake of fact of law in the impugned .....

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