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2016 (1) TMI 199 - AT - Central ExciseClassification of goods - whether the product manufactured by respondent is “rough forging, and merits classification under 73.26 as claimed by the respondent or 72 07.10 as confirmed by the first appellate authority - Held that:- The classification which has been arrived at by the first appellate authority in his impugned order is under Chapter Heading No. 7207. In our view the impugned order cannot travel beyond the show-cause notice and classifying the product under Chapter Heading No. 7207 seems to be incorrect. At the same time the findings of the adjudicating authority are contested before the first appellate authority. Hence in the interest of justice we find that the matter needs reconsideration by the first appellate authority. Without expressing any opinion on merits of the case, keeping all issues open, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh following the principles of natural justice. - Matter remanded back - Decided in favour of Revenue.
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