ORDER Pursuant to the show-cause notice which was issued, the Commissioner by Order No.5 of 1997 dated 25-9-1997 dropped the proceedings against the C respondent and held that the item in question was classifiable under Heading 59.06. The appeal filed against the same by the respondent was withdrawn by it. This being so, there can be no occasion for the appellant to file an appeal challenging here for the first time the correctness of the order dated 25-9-1997 of the Commissioner. These appeals are, accordingly dismissed.