Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 103 - AT - Central ExciseAdjudication power - Classification - whether the product manufactured by respondent is "rough forging", and merits classification under 73.26 as claimed by the respondent or 7207.10 as confirmed by the first appellate authority? - Held that:- The matter needs to be adjudicated by the first appellate authority inasmuch, the dispute of classification as put forth by the show-cause notice was whether the product would merit classification under Chapter Headings 73.26 or 72.14/72.16. The classification which has been arrived at by the first appellate authority in his impugned order is under Chapter Heading No. 7207. In our view the impugned order cannot travel beyond the show-cause notice and classifying the product under Chapter Heading No. 7207 seems to be incorrect. At the same time the findings of the adjudicating authority are contested before the first appellate authority. Hence in the interest of justice we find that the matter needs reconsideration by the first appellate authority. Without expressing any opinion on merits of the case, keeping all issues open, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh following the principles of natural justice.
|