Classification dispute on C-4 raffinate failed where the demand was dropped in line with earlier Tribunal guidance.

The adjudicating authority dropped the duty demand on C-4 raffinate by following the Tribunal's earlier classification of the same goods after remand. The Revenue's challenge was directed mainly at the prior Tribunal ruling rather than any legal defect in the impugned order, and no specific error in the adjudication order was shown. An appeal against the present order was therefore not the proper route to reopen a different decision already relied on by the authority below, and the order was upheld in favour of the assessee.

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Issues: Whether the Revenue's appeal could succeed against the order dropping the duty demand on C-4 raffinate where the adjudicating authority had followed the Tribunal's earlier classification of the same goods.

Analysis: The adjudicating authority acted in conformity with the earlier remand and followed the Tribunal's decision on classification of C-4 raffinate. The Revenue's challenge was directed substantially against the earlier Tribunal ruling rather than any illegality or impropriety in the impugned order itself. No specific error in the adjudication order was shown, and an appeal against the present order was not the proper forum to seek reversal of a different decision already relied upon by the authority below. The order under appeal therefore did not suffer from any legal infirmity.

Conclusion: The issue was decided against the Revenue and in favour of the assessee; the order dropping the demand was upheld.

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