2007 (7) TMI 473

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..... . Shri Kumarjeet Das, Advocate, for the Respondent. [Order per : Dr. Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. These two appeals have been filed by the Department against the same impugned order of the Lower Appellate Authority. Shri Kumarjeet Das, ld. Advocate appearing for the Respondents pointed out that since the issue raised in both the appeals is the same, one .....

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..... ortion of the order has not been challenged by the Applicant Commissioner. We are of the view that after having come to the conclusion that the show cause notice was not sustainable, the Lower Appellate Authority should not have proceeded to decide the issue of classification as he has done in Para 10 onwards in his order. Hence, we set aside his order relating to the classification and direct the .....

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