METAL POWDER INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE we propose to dispose of the appeals themselves today on a short question of law with the consent of the parties, we grant waiver of pre-deposit of duty, panding disposal of the appeals today.

(2.) These appeals are directed against the order of Collector of Central Excise (Appeals), Madras dated 30.9.1987 confirming the order of the Assistant Collector of Central Excise, Madras VII Division and classifying the products manufactured by the appellants under Tariff Item sub-heading No. 7407.00.

(3.) HEARD Shri K.M. Vadivelu, the learned D.R. who fairly conceded that before the order adverse to the interest of the manufacturer in regard to the classification of tariff is effected, the, aggrieved party should be given an opportunity of being heard.