https://www.taxtmi.com/caselaws?id=47320 The Supreme Court affirmed the decision of the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT) regarding the proper exercise of revisionary powers under Sec. 35E(2) of the Central Excise and Salt Act, 1944. The Court held that the Commissioner of Central Excise erred in relying on new material not present in the subordinate adjudicating authority's order. The classification of Chillers under Tariff Entry 84.18 was upheld, emphasizing that the CEIB report did not preclude such classification. The appeals were dismissed, confirming the Tribunal's legal principle and classification of Chillers under Tariff Entry 84.18. en-us Wed, 04 May 2005 00:00:00 +0530 Tue, 22 Apr 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47320 The Supreme Court affirmed the decision of the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT) regarding the proper exercise of revisionary powers under Sec. 35E(2) of the Central Excise and Salt Act, 1944. The Court held that the Commissioner of Central Excise erred in relying on new material not present in the subordinate adjudicating authority's order. The classification of Chillers under Tariff Entry 84.18 was upheld, emphasizing that the CEIB report did not preclude such classification. The appeals were dismissed, confirming the Tribunal's legal principle and classification of Chillers under Tariff Entry 84.18. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47320