Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2016 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 327 - SC - Central ExciseClassification of Yarn - textured yarn or not - Proceedings initiated by way of letter set aside by the tribunal - later revenue issued the SCN - classifiable under Heading 5402.31 and 5401.32 or under Heading 5402.31 and 5401.32. - Held that:- In view of the fact that the show cause notice is pending adjudication, we dispose of this appeal with a direction to the Adjudicating Officer to decide the said show cause notice. - it would be open to both the parties to rely upon the respective material which, according to them support their respective case and on that basis the Adjudicating Authority shall decide the matter on merits.
|