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2023 (5) TMI 1020 - AT - Central Excise
Scope of SCN - Setting a new case which travelled beyond the SCN - Levy of Excise Duty - activity of flock printing done with the aid of power operated machine - process amounting to manufacture or not - HELD THAT:- From the order of the CESTAT remanding the matter to the original authority, it is evident that the matter was remanded with specific direction to determine the correct classification under heading 5907 after consideration of the Chapter Note 5(c) to the Chapter 59 of the Central Excise Tariff.
Original authority has clearly observed that the said chapter note was applicable in the case and the goods were not classifiable under chapter 5907. Having done so he should have dropped the demand which was made under heading 5907.12. However without assigning any reason he determines the classification under Chapter 54 suo motto without putting the appellant to notice - the submissions made by the counsel for the appellants, that adjudicating authority was barred from setting out a new case which travelled beyond in show cause notice agreed upon.
Impugned order in most mechanical manner confirms the findings recorded by the original authority without giving any thought or reason - there are no merits in the impugned order - appeal allowed.