Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1100 - HC - Central ExciseClassification of the imported machine - Cyclotron - whether it falls under CETH 28444000 of the said Act attracting Excise Duty at a higher rate or whether it will fall under CETH 30063000 as 'diagnostic reagent' attracting a lower rate of duty? - HELD THAT:- We do not find any merit in the contention raised by the learned counsel for the appellant that the Commissioner (Appeals), while dealing with the first appeal of the appellant, had no power to assess the duty on the machine "Cyclotron" imported in terms of the Show Cause Notice issued by the Adjudicating Authority himself, but assessed the duty at a lesser rate while passing the original adjudicating order. The powers of the first Appellate Authority are clearly defined in Section 35A(3) of the Act, which clearly stipulates that the Commissioner (Appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. The determination of duty with relation to particular Entry of the Central Excise Act was well within the power of the first Appellate Authority as well and therefore, even if the appellant filed an appeal against the lower rate of duty than the one proposed in the Show Cause Notice, it does not prevent the Commissioner (Appeals) from restoring a higher demand of duty in terms of the Show Cause Notice issued to the Appellant by the Adjudicating Authority. The Commissioner (Appeals) has given his own reasons for assessing the duty under the particular Entry No.28444000. The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority. Petition dismissed.
|