https://www.taxtmi.com/caselaws?id=122784 The judgment focused on rectifying errors in the final order, specifically related to the classification of goods under specific headings in the Central Excise Tariff Act. The Tribunal acknowledged discrepancies between the proposed classification in show-cause notices and its own decision, emphasizing the Revenue's burden to substantiate proposed classifications. The decision highlighted the importance of considering expert opinions, aligning decisions with show-cause notices, and ensuring the Revenue meets the burden of proof in classification disputes. Consequently, the final order was recalled for a fresh evaluation to rectify errors and ensure a more rigorous decision-making process. en-us Thu, 30 Aug 2007 00:00:00 +0530 Fri, 17 Aug 2012 12:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122784 The judgment focused on rectifying errors in the final order, specifically related to the classification of goods under specific headings in the Central Excise Tariff Act. The Tribunal acknowledged discrepancies between the proposed classification in show-cause notices and its own decision, emphasizing the Revenue's burden to substantiate proposed classifications. The decision highlighted the importance of considering expert opinions, aligning decisions with show-cause notices, and ensuring the Revenue meets the burden of proof in classification disputes. Consequently, the final order was recalled for a fresh evaluation to rectify errors and ensure a more rigorous decision-making process. Case-Laws Central Excise Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122784