TMI Blog2016 (1) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Matter remanded back - Decided in favour of Revenue. - Appeal No. E/200/07 - - - Dated:- 13-10-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri V.K. Shastri, Asst. Commr (AR) For the Respondent : Shri Gautam Datta, Advocate ORDER Per: M.V. Ravindran This appeal is filed by Revenue against Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wikipedia which cannot be conclusive as Wikipedia is not an authoritative publication. It is his submission that the conclusion drawn by the first appellate authority is highly presumptuous and classifying the product under 7207.10/7207.90 is incorrect. He would submit that the product manufactured by the respondent would merit classification under Chapter Heading 73.26 as other articles of Iron and Steel . He would submit that the respondent had not given any evidences as to the articles manufactured by them are finished Rough Forging removed from their factory premises. In the absence of any evidence, classification under 7207 is incorrect. He would submit that the period in dispute in the case in hand is 01.04.2004 to 21.12.2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the product manufactured by respondent is rough forging, and merits classification under 73.26 as claimed by the respondent or 72 07.10 as confirmed by the first appellate authority. 7. On perusal of the records, we find 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 see ..... X X X X Extracts X X X X X X X X Extracts X X X X
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