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2020 (3) TMI 1338 - AT - Central ExciseClassification of goods - Jarda Scented Tobacco or not - whether it is Chewing Tobacco without lime tube falling under CSH 2403 99 10 or Jarada scented Tobacco under CSH 2403 99 30 of CETA, 1985 so as to apply the appropriate duty under the relevant notification notified under Sec. 3A of Central Excise Act, 1944? - HELD THAT:- There are no apparent error in the finding of the Learned Commissioner (Appeals). The proposed change of classification of the commodity elaborately analysed along with the test reports and other evidences in the show cause notice dated 1-7-2016. Since, the Respondent had not challenged the annual capacity of production determined by the Dy. Commissioner, but challenged only the classification of the commodity, thus , instead of deciding the classification of the commodity, Learned Commissioner (Appeals) left it open and disposed the appeals. Impliedly, since the classification issue was not determined by the Learned Commissioner (Appeals), the respondent also have not challenged the said order. The Commissioner should proceed with the adjudication of show cause notice dated 1-7-2016 to which both sides have fairly agreed. The Respondent is at liberty to adduce evidences in support of their case before the adjudicating authority. The adjudication be completed at the earliest after affording reasonable opportunity the Respondent-assessee. The Respondent to co-operate and avoid seeking unwarranted adjournments. Appeal disposed off.
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