1995 (3) TMI 119

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..... 8th July, 1980 and 21st August, 1980 relating to the periods, 23-5-1979 to 30-4-1980 and 3-5-1980 to 30-6-1980 respectively. Counsel for the appellants raised four questions before us but it is not necessary to set them out as we think that the Tribunal's refusal to record a finding on facts handicap the hearing of these appeals. The Tribunal has in its order dated 16th November, 1983 observed as .....

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..... was in coil form of straight length for the purpose of deciding whether it was wire or rod and would fall under Section 26A(1a) of the CET. In the circumstances we think it more appropriate that the matter should go back to the Tribunal to enable it to record the positive finding of fact in relation to the physical condition of the commodity in the context of the Tariff Item 26A(1a) read with the .....

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