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TMI Blog2007 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... afresh - Appeal No. E/975/2006 - F. O. No. 532/2007 & S. O. No. 387/2007 - Dated:- 30-4-2007 - [Order per: S.L. Peeran, Member J]. - The stay application and appeal are taken up together for disposal as per law as the main issue pertaining to the process carried out by the appellants in bringing into existence a new product has not been dealt with by both the authorities. The impugned show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said process brings into existence a new product and they contended that the issue of classification as claimed by them under Chapter 2101.10 and 2101.20 was already decided by the authorities on 23-9-02 by a specific order. The same is binding as the same was not reviewed and reopened and there was no circumstance for reclassification. The appellants grievance is that this primary point has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) E.L.T. 329 (Tri-Che) wherein this very issue of mixing of duty paid coffee/tea powder has been considered as not a process of manufacture. He submits that this judgment applies to the facts of the case and in the Nestle India Ltd., case, the issue is only of classification Learned DR reiterated the departmental contentions. 2. On a careful consideration and on perusal of the entire reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As the authorities have not decided the issue which they were required to have been addressed first, therefore, both the impugned orders are not sustainable. We set aside the impugned order and remand the matter to answer this issue only. The finding recorded by the Commissioner (Appeals) in assessee's favour on other points are not touched as the revenue appeal on that point is not placed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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