Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 540 - AT - Central ExciseClassification - appellants were engaged in the manufacture of refrigerating appliances and air conditioner machinery and equipment - excise authorities treted the products as electric fans falling tariff item 33 - Held that:- Order-in-Original as well Order-in-Appeal were passed on the presumption that the revisionary authority has finalised the assessment of the impugned goods as electric fan under Tariff Item 33(3). This observation in Order-in-Original as well Order-in-Appeal is incorrect as from the order of the Revisionary authority it is clear that the Revisionary authority had not classified the impugned goods under any heading but had left the issue regarding the classification open for adjudication. Even the Hon'ble High Court in its order has observed as that the government had left the issue open and had in fact remanded the matter back to the lower authorities to hear the matter afresh after issuing show-cause notice. From the above it is apparent that both Order-in-Original as well as Order-in-Appeal are based on a wrong premise. They could not have proceeded with the confirmation of demand without first classifying of the product as the demand of classification was remanded by the Revisionary authority. In view of the above the impugned order is set aside and the matter is remanded for fresh adjudication after classifying the product following the due process of law.
|