TMI Blog2017 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... l have advantage to examine better - to grant fair opportunity of hearing to both sides to place their case before adjudicating authority for his determination of classification and decide leviability, matters are remanded to the Ld. Authority who shall grant hearing and test each goods covered by the show-cause notice for appropriate classification and levy of excise duty, if any leviable - appeal allowed by way of remand. - E/1054 and 1055/07 - A/87526-87527/17/EB - Dated:- 3-5-2017 - Shri D.N. Panda, Judicial Member and Shri C.J. Mathew, Technical Member Applicant - Represented by : Shri A. Hidayatullah, Sr. Advocate with Shri Makrand Joshi, Advocate Respondent - Represented by : Represented by: Shri S. Hasija, Supdt. (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l pronouncements to classify goods 4. Perusal of the adjudication order further shows that the learned authority below has not examined the real implication of the nature and character of the goods on classification of goods to bring the same to third schedule of Central Excise Act, 1944 and order. Law is very specific that the goods falling under third schedule, only attracts levy of duty. The claim of the appellants is that the goods belonging to tariff heading 87.08 and 87.14 are completely out of the purview of third schedule to the Central Excise Act, 1944 needs thorough scrutiny under law. This calls for appropriate classification. Both sides agree to the proposition of law that goods not covered by the third schedule are not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of classification and decide leviability, matters are remanded to the Ld. Authority who shall grant hearing and test each goods covered by the show-cause notice for appropriate classification and levy of excise duty, if any leviable. He shall pass appropriate order within the frame work of law. The matter having travelled to the Tribunal and resting here for a decade, it would be preferable for the authority to decide the controversy by 30.12.2017. Recording the pleading and evidence, learned Authority shall dispose the matter by a reasoned and speaking order. 7. Ld. Counsel prays for a decision on the leviability of the penalty at this stage. We do not express any opinion thereon prematurely without examining the ingredients o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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