2008 (9) TMI 788

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..... Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This Bench passed the Final Order No. 498/2007 dated 30-4-2007 [2007 (214) E.L.T. 342 (Tribunal)] in appeal No. C/07/2005. In the said Final Order, the impugned order passed by the Commissioner (A) was upheld, however, the appellants pointed out an error in the said Final Order stating that the Commissi....

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....nal, the said Final Order No. 498/2007 dated 30-4-2007 [2007 (214) E.L.T. 342 (Tribunal)] was passed by upholding the order of the Commissioner (A). The appellants were highly aggrieved. They stated that the point raised by them that the Commissioner (A) exceeded beyond the scope of Show Cause Notice had not been considered by the Tribunal in the said Final Order. Therefore, the said Final Order w....

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....as the appellant claimed the classification under 2606.00. That means these are the competing entries. When the Show Cause Notice has not proposed any other classification to classify it under some other heading is legally incorrect. Factually it may be a different thing. The appellant's grievance is when the classification which is not proposed in the Show Cause Notice is adopted by the Appellate....

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....the scope of Show Cause Notice, now a finding has to be given. That is the first step required. Since the Commissioner (A) has exceeded the scope of the Show Cause Notice, the Commissioner (A)'s order is liable to be set aside. However, we cannot simply allow the appeal of the appellants because once the Commissioner (A) is set aside, the point to be examined is whether the item should be classifi....