2009 (5) TMI 244

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....ve totally ignored the specific directions given by this Tribunal under order dated 15-9-97 in Appeal No. 2611/93 and 461/96 and secondly, the authorities have travelled beyond the scope of the show cause notice. 3. Few facts which are necessary to be recorded are that the show cause notice dated 8-9-92 came to be issued to the appellants in relation to classification of the products manufactured by the appellants and which comprised of parts and accessories of locomotive railways and motor vehicles. Further, addendum to the show cause notice came to be issued on 7-1-1993. The products manufactured by the appellant were sought to be classified initially under sub-heading 8607.00. However, by addendum, they were sought to be classified un....

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....ity to the appellants to adduce evidence/technical literature, if any, in support of their claim that the above items are electro mechanical appliances and however, they do not come under the purview of Chapter 85 and, accordingly, the Assistant Commissioner is directed to pass an appropriate order in accordance with law." 4. Pursuant to the remand, Assistant Commissioner of Central Excise, Varanasi by his order dated 7-6-98 confirmed the previous order passed by the Assistant Commissioner and ordered recovery of the duty. Being dissatisfied, the appellants preferred the appeal before Commissioner (Appeals). However, the same was dismissed by order dated 22-1-2004 while confirming the view taken by the Assistant Commissioner, Central Exc....

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....er confirming that impugned items are electromechanical equipments." However, surprisingly, the Assistant Commissioner has nowhere referred even to the contents of the certificate and opinion of the expert produced by the appellants, in spite of the fact that the said evidence is directly on the point in issue and had been produced by the appellants pursuant to the order of the Tribunal. To what extent the said evidence is helpful in deciding the matter of classification is totally different point that could be decided only after consideration of the said evidence. 7. As far as Commissioner (Appeals) is concerned, the order apparently discloses that he was fully aware that the matter was being dealt with at the second round of litigat....