1999 (11) TMI 138

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..... hoji, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this case, the appellants filed classification list for the product 'Ice Cream mix/Softy mix' under CET Heading 2107.99 claiming nil rate of duty in terms of exemption Notification No. 12/90-C.E., dated 20-3-1990 and Notification No. 4/93, dated 28-3-1993 respectively. The Department was of the view that the produc .....

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..... ified the goods under Heading 1901. Hence this appeal by the assessee. 3. We have heard both the sides. The learned Counsel's submission that the Review order has gone beyond the scope of the show cause notice and the impugned order has therefore, to be set aside, has great force in view of clear language of Section 35E(2). This Section is reproduced below : "The Commissioner of Central Exc .....

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..... sion or order of the Adjudicating authority subordinate to the Commissioner of Central Excise. Hence seeking classification under Heading 1901 is not the issue arising out of the order or decision of the Adjudicating authority. In this view of the matter, we hold that the impugned order has travelled beyond the show cause notice and the adjudication order and set aside the same and allow the appea .....

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