2011 (9) TMI 284

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..... HANA WADHWA Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. We have heard Shri A.K.Raha, Senior Counsel appearing for the Revenue and Shri Piyush kumar and Shri Pradeep Jain, learned Advocates appearing for the respondents. 2. After hearing both sides, we find that the dispute in the present appeals relates to correct classification .....

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..... ds clarified in the said circular that the bonded fabric should be classified depending on type of textile material and the nature of bonding as explained in the said circular. Inasmuch as the said circular was neither before the original adjudicating authority nor before the Commissioner (Appeals) and the original adjudicating authority never had the occasion to deal with the importers, claim of .....

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