Supreme Court Directive on Goods Classification Appeal

The Supreme Court heard an appeal under section 35L(b) of the Central Excise Act, 1944 challenging a final order passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. The Tribunal had remanded the matter for de novo adjudication on the question of classification, allowing both parties to present all relevant grounds. The Court disposed of the appeal, directing both parties to urge all available grounds for the Commissioner's adjudication on the classification of the goods in question, with no order as to costs.

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Issues involved: Appeal u/s 35L(b) of the Central Excise Act, 1944 against a final order passed by the Customs Excise and Service Tax Appellate Tribunal remanding the matter for de novo adjudication on the question of classification.

Summary:
The Supreme Court heard an appeal u/s 35L(b) of the Central Excise Act, 1944 challenging a final order passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. The Tribunal had remanded the matter back to the Commissioner for de novo adjudication on the question of classification within the parameters of the said order and in accordance with the law, after providing a reasonable opportunity of hearing to the assessee. The Court noted that both parties agreed that the scope of the remand should not be confined only to the parameters laid down in the impugned order, and both parties should be permitted to present all relevant grounds before the adjudicating authority. Consequently, the Court disposed of the appeal with a direction allowing both parties to urge all grounds available to them in accordance with the law for the Commissioner's adjudication on the classification of the goods in question. The appeal was disposed of with no order as to costs.

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