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2017 (11) TMI 1961 - CESTAT, NEW DELHIClassification of goods - Non-cellular Rubber Sheet for heal or Sole or Heal & Sole combined for Footwear - classified under the Tariff Item No. 40082110 of schedule to Central Excise Tariff Act, 1985 or under Tariff Item No. 40082910 - samples were collected for testing and several tests undergone - complete opportunity of presenting the case not provided - principles of natural justice - HELD THAT:- Issue decided in the case of CAPSTAN RUBBER INDIA, CAPSTAN RUBBER INDIA UNIT-II, KATYAL INDUSTRIES & SHAKTI RUBBER CORPORATION VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, AGRA [2016 (12) TMI 1172 - CESTAT ALLAHABAD] where it was held that the principles of natural justice have not been followed by the Original Authorities in these appeals. Therefore, we remand the matter back to the Original Authority who shall given opportunity of presenting their case to the appellants once again and provide opportunity to cross-examine any of the witnesses that appellants desires to cross-examine required for arriving at just and fair conclusion in the matter. In the present case also, the matter is remanded to the original authority with the similar direction - appeal allowed by way of remand.
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