https://www.taxtmi.com/caselaws?id=328831 The High Court set aside the impugned order and remanded the matter for proper classification, emphasizing the importance of accurate classification and due procedure in excise matters. The Court criticized the misdirection by the Assistant Collector and highlighted the need for a fresh assessment following due process of law. The previous orders were based on a flawed premise as the revisionary authority had not finalized the classification, leaving it open for adjudication. The Dy. Commissioner and Commissioner (Appeals) finalized the classification under Tariff item 33(3) for electric fans used in various appliances, contrary to the appellants' belief in exemption under Tariff item 29A. en-us Wed, 13 Apr 2016 00:00:00 +0530 Wed, 16 Nov 2016 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328831 The High Court set aside the impugned order and remanded the matter for proper classification, emphasizing the importance of accurate classification and due procedure in excise matters. The Court criticized the misdirection by the Assistant Collector and highlighted the need for a fresh assessment following due process of law. The previous orders were based on a flawed premise as the revisionary authority had not finalized the classification, leaving it open for adjudication. The Dy. Commissioner and Commissioner (Appeals) finalized the classification under Tariff item 33(3) for electric fans used in various appliances, contrary to the appellants' belief in exemption under Tariff item 29A. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328831