TaxTMI 
TaxTMI 
1998 (10) TMI 147
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....the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The facts of the case, in brief, are that the respondents herein are engaged in the manufacture of chemicals falling under Chapter 28 and 31 of the Schedule to the C.E.T.A., 1985. They filed classification lists for approval of sodium nitrate/ammonium nitrate (chemically modified) under C.E.T. sub-heading 2834.00 and the class....
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.... and that the review by the Assistant Collector i.e. the adjudicating authority would tantamount to review of his own order, which was not legally permissible. The Department filed appeals before the lower appellate authority who vide Order dated 29-12-1993 upheld the Orders-in-Original on this point, without going into the merits of the case. Hence these appeals. 2.  We have heard Shri Sumi....
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....the classification list and the Assistant Collector was empowered to review the same. The grounds for revision of the classification lists have also been clearly set out in the show cause notice and, therefore, the respondents cannot be heard to say that they had no opportunity to understand the case of the Department and defend themselves. We, therefore, hold that the lower appellate authority ha....