https://www.taxtmi.com/caselaws?id=50407 The Tribunal set aside the order of the Commissioner of Central Excise (Appeals) in a case concerning the classification of chillers manufactured by the appellants. The Tribunal held that the review order introduced new points not raised in the show cause notice, exceeding the revisionary authority's power under Section 35E of the Central Excise Act. Relying on precedents, the Tribunal concluded that the revisionary authority cannot introduce fresh grounds beyond the record of the proceedings. As a result, the appeal was allowed solely on procedural grounds without addressing the merits of the product's classification. en-us Tue, 25 Jan 2000 00:00:00 +0530 Sat, 21 Aug 2010 15:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50407 The Tribunal set aside the order of the Commissioner of Central Excise (Appeals) in a case concerning the classification of chillers manufactured by the appellants. The Tribunal held that the review order introduced new points not raised in the show cause notice, exceeding the revisionary authority's power under Section 35E of the Central Excise Act. Relying on precedents, the Tribunal concluded that the revisionary authority cannot introduce fresh grounds beyond the record of the proceedings. As a result, the appeal was allowed solely on procedural grounds without addressing the merits of the product's classification. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50407