Classification of acid slurry requires fresh adjudication with expert opinion after a merits-free dismissal

Classification of acid slurry under the Central Excise Tariff required reconsideration because the appellate order rejected the appeal on a technical ground without any finding on merits. The Tribunal noted that the classification controversy had to be examined afresh with a fresh report and expert opinion, and the jurisdictional Assistant Commissioner was to re-adjudicate the matter after giving the appellant an opportunity of personal hearing. The impugned order was set aside and the matter remanded for fresh adjudication.

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Issues: Whether the appeal against the classification order should be restored and the matter remanded for fresh adjudication with expert opinion and a fresh report.

Analysis: The impugned appellate order had dismissed the appeal only on the technical ground that a complete copy of the order-in-original was not filed, without recording any finding on merits. The dispute concerned classification of acid slurry under the Central Excise Tariff, and the Tribunal noted that in a similar matter the classification controversy required reconsideration after obtaining a fresh report and expert opinion. In the circumstances, the matter warranted reconsideration by the jurisdictional Assistant Commissioner after affording the appellant an opportunity of personal hearing.

Conclusion: The impugned order was set aside and the matter was remanded for re-adjudication after obtaining expert opinion and a fresh report.

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