1998 (3) TMI 387 - AT - Central Excise

Summary

The appeal was filed against the order passed by the Collector (Appeals), New Delhi. The Assistant Collector classified the items under Tariff Item 68, but the Collector (Appeals) classified them under Tariff Item No. 33. The Appellants argued that the orders were not sustainable due to the Assistant Collector's lack of authority to adjudicate the matter beyond six months after 1985. The Tribunal found in favor of the Appellants, setting aside the impugned order.