2001 (1) TMI 330

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....atel, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This appeal from the Revenue was argued by Shri B.K. Choubey. Shri J.C. Patel, Advocate, represented the respondents. 2. The respondents imported ''hologram labels". The importers claimed classification under heading 4910 of the Central Excise Tariff Act. Show cause notice was issued claiming classificatio....

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.... products under heading 3919.90. The subsequent proceeding would be bound to be within the framework of the show cause notice. The application caused by the Commissioner to be made before the Commissioner (Appeals) itself was wrong inasmuch as it claimed classification different from what was alleged in the show cause notice. On the same ground he submits that the present appeal is also bad in law....