9911796707
TMI Blog2005 (12) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... er : K.C. Mamgain, Member (T)]. The appellants are manufacturers of Aluminium Racks. They initially classified their products under sub-heading No. 7616.90 but subsequently filed a revised classification list on 10-2-95 classifying their products under sub-heading No. 9018.90. After approval of the revised classification, the appellants took credit of Rs. 1,10,317/- in RG-23A, Part-II vide C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice. Accordingly, the adjudicating authority after reconsideration closed the matter on 29-3-96 as at the time of hearing of the case. Shri R.K. Agarwal and Shri R.A. Yadav submitted that since the appellants has already taken the credit and the same is the subject matter of separate proceedings, this case may be closed. 2. Against the Order of Asstt. Commissioner dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those proceedings, the appellants right is not extinguished to get the matter re-opened for decision on merit. It was, therefore, pleaded that the adjudicating authority who had closed the case conditionally may be directed to re-open the case and decide it on merits. 3. On behalf of the Revenue, it was pleaded that since the case was closed, therefore, it was finalised and it cannot be again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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