ORDER
Shri G.A. Brahma Deva
1. The dispute is in respect of dust collector systems. Arguing for the appellant, Sh. Venketaraman, Ld. Adv. submits that whether the item in question is immoveable or not, is an issue to be considered here. He submits that this matter requires to be examined in detail in the line with the decision of the Supreme Court in the case of Triveni Engineering reported in 2000 (120) ELT 273.
2. Conceding the request made by the other side, Smt. Radha Arun submits that at what stage the item in question has been cleared, is also required to be examined in the readjudicating proceedings. In view of the submissions made by both sides this matter is remanded back to the adjudicating authority to examine the issue afresh and is directed to pass an appropriate order on providing an opportunity to the party. All the issues are kept open. Thus these two appeals are allowed by way of remand.
(Pronounced and dictated in the open court)