1999 (11) TMI 138

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.... the Appellant. Shri Udhoji, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case, the appellants filed classification list for the product 'Ice Cream mix/Softy mix' under CET Heading 2107.99 claiming nil rate of duty in terms of exemption Notification No. 12/90-C.E., dated 20-3-1990 and Notification No. 4/93, dated 28-3-1993 respectively. The Departm....

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....ppeals) accepted this claim and classified the goods under Heading 1901. Hence this appeal by the assessee. 3. We have heard both the sides. The learned Counsel's submission that the Review order has gone beyond the scope of the show cause notice and the impugned order has therefore, to be set aside, has great force in view of clear language of Section 35E(2). This Section is reproduced be....