TMI Blog2014 (1) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ity was whether the impugned product is classifiable under Chapter sub-heading 5603.00 or CH. 5910.00 - As per various judgments available it is held that no one can travel beyond the issue involved in show cause notice - The Commissioner (Appeals) has no power to travel beyond the show cause notice - The order of CCE(A) is set aside - Decided in favour of assessee. - E/104/2004-Mum - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classify the product under Heading 5603.00, as claimed by the appellants. Against that order Revenue filed an appeal before the Commissioner (Appeals) to classify the product under Sub-heading 4010.90. The contention of department was opposed by the appellants on the ground that the Commissioner (Appeals) cannot travel beyond the show cause notice, as in the show cause notice proposed to classify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the said order the appellants are in appeal before this Tribunal on the ground that Commissioner (Appeals) has no power to travel beyond the show cause notice. 3. Despite notice none appeared on behalf of the appellant nor any request for adjournment as received. Considering the issue involved is of narrow compass, we take up the appeal for final disposal. 4. Heard the learned SDR. 5. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so an admitted fact that in the show cause notice it was not the issue before adjudicating authority below to classify the product under Chapter Sub-heading 4010.90 of the Central Excise Tariff Act. As the issue before the adjudicating authority was whether the impugned product is classifiable under Chapter sub-heading 5603.00 (as claimed by the appellant) or CH. 5910.00 (as alleged by the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
