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TMI Blog2023 (12) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for the Appellant Shri A R Kanani , Superintendent ( Authorized Representative ) for the Respondent ORDER SOMESH ARORA Appellants are aggrieved with the impugned order and have filed the present appeal. The issue involved in the present case is that the appellants imported Malvern Master Sizer, which they sought to be classified under Tariff Heading 90275090, which pertains to instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer under Section 128A (3), to modify order but only after inquiry which should be Just & Proper, which is reproduce below: "128A (3) [The Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against:] Provided that an order enhancing any penalty or fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the words "just and proper, confirming, modifying or annulling the decision or order appealed against", the following shall be substituted, namely:- "Just and proper,- (a) confirming, modifying or annulling the decision or order appealed against; or (b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to the appellants. Appellants too are agreeable and seek remand, but with rider of opportunity about correct classification on (even of third head). 4. In view of this, we find that change of heading by the Commissioner (Appeals), without affording opportunity is improper, and same can only be done after conducting proper inquiry and following natural justice. 5. Matter therefore is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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