2016 (4) TMI 841

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.... Alok Yadav, Adv. Mr. Somnath Shukla, Adv., Mr. Udit Jain, Adv. And Ms. Bina Gupta,Adv. For the Respondent : Mr. K. Radhakrishnan, Sr. Adv., Mr. Shankar Divate, Adv., Ms. Kiran Bhardwaj, Adv., Mr. B. Krishna Prasad,Adv., Mr. Jitendra Singh, Adv. And Mr. Ritwik Kumar, Adv. For M/s. AP & J Chambers ORDER We have heard learned counsel for the parties. The assessee is engaged in the manufactu....

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.... to the assessee seeking to classify the goods under Chapter Heading 4016.99 and demanding consequential duty. Our concern is with these seven show cause notices. The Tribunal at Mumbai heard the assessee as well as the Revenue. Instead of deciding whether the goods fall under Chapter Heading 4009.99 as contended by the assessee and approved by the Assistant Commissioner or Chapter Heading 4016.99....

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....Collector of Central Excise, Hyderabad [1999 (113) ELT 24 (SC) wherein goods falling under Chapter Heading 3003.30 as per the assessee therein were sought to be classified under Chapter Heading 3003.19 as per the Revenue. The goods were, however, classified by the Tribunal under Chapter Heading 17.04. This Court expressed the view that the Tribunal was wrong in allowing the appeal of the Revenue a....

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....concerned, it is the case of the Revenue in the show cause notices that the goods are classifiable under Chapter Heading 4016.99. Therefore, no new case could have been set up or decided contrary to the show cause notices that the goods fall under Chapter Heading 8448.00 without issuing a fresh show cause notice to the assessee in this regard. In these circumstances, and following the decisions....