2014 (1) TMI 4

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....ri Kishorilal, SDR, for the Respondent. ORDER The assessee is in appeal against the impugned order wherein the Commissioner (Appeals) has classified the impugned goods under Chapter Sub-heading 4010.90 of the Central Excise Tariff Act, 1985. 2. The brief facts of the case are that the show cause notice was issued to the appellant to classify their product under Heading 5910.00 on 16-....

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....J.D. Jones & Co. Pvt. Ltd. v. Commissioner of C. Ex., Calcutta-II reported in 2003 (154) E.L.T. 106 (Tri.-Kolkata), Airport Authority of India v. Commissioner of Customs, New Delhi reported in 2003 (152) E.L.T. 97 (Tri.-Del.) and Mawana Steels (P) Ltd. v. Commissioner of Central Excise, Kanpur reported in 2002 (148) E.L.T. 375 (Tri.-Del.) wherein it was held that the adjudicating authority cannot ....

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....his case a show cause notice has been issued on the appellants to classify their product under Chapter Sub-heading 5910.00 against the classification sought by the appellant under Chapter Heading 5603.00. The same was adjudicated and classified under Chapter Sub-heading 5603.00 by the adjudicating authority. These facts are not in dispute. The only dispute arose on the ground that after issuance o....