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2024 (1) TMI 989 - CESTAT CHENNAIViolation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - micronutrient fertilizers - to be classified under CTH 3105 or under CTH 2921 - HELD THAT:- In the impugned orders, the first appellate authority has relied on an order of this Bench of the Tribunal in the case of CIBA INDIA LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2008 (12) TMI 475 - CESTAT, CHENNAI] and the above order is almost identical to the facts of the present case. In the order of the Ahmedabad Bench i.e., M/S MEGHMANI ORGANICS LTD VERSUS C.C.E. -AHMEDABAD-II [2019 (9) TMI 278 - CESTAT AHMEDABAD] relied upon by the Ld. Assistant Commissioner, the Ld. Bench has distinguished the order in M/s. CIBA India Ltd., but however, it is found that at the threshold that the re-classification attempted by the original authority deserves to be set aside since what was proposed in the Show Cause Notice was under a different CTH, but what was confirmed in the Order-in-Original is under a totally different CTH. This approach of the original authority is not proper and correct since, very clearly, the principles of natural justice have been violated. The first appellate authority has correctly set aside the orders of the original authority impugned therein, which do not call for any interference - Appeal dismissed.
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