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2017 (11) TMI 285 - AT - Central ExciseClassification of goods - solvents and turpentine oil - classified under CTH 3814 or under CTH 3805.19? - scope of SCN - Held that: - it would not be proper to say that the original adjudicating authority has gone beyond the show-cause notice. The original adjudicating authority has given his reasoning for classifying the product under 3814. In these circumstances, we find that the impugned order wrongly holds that the original adjudicating authority has gone beyond the scope of show-cause notice. Since the original adjudicating authority has given his reasoning for classifying the product under 3814 it was for Commissioner (Appeals) to decide if the said claim is correct or not. The Commissioner (Appeals) has not examined the finding on classification given by the original adjudicating authority on the ground that the said findings are beyond the scope of show-cause notice. We find that the said assertion is not proper as the show-cause notice had indeed sought to classify certain solvents under 3814 also. Matter remanded to Commissioner (Appeals) to decide the issue of classification of the product on merit - appeal allowed by way of remand.
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