2017 (7) TMI 236

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....ification of their products manufactured, they are being disposed of by a common order. 2. The relevant facts that arise for consideration are that the appellants herein had filed various classification lists wherein they had classified different products manufactured by them under Chapter Head No.73, 74, 86, 87, 93 and 96 of the first schedule to the Central Excise Tariff Act, 1985. The Assistant Commissioner ordered for re-classification of the said products based upon his understanding of the product; aggrieved by the same an appeal was preferred before the first appellate authority who after following due process of law remanded the matter back for denovo adjudication. In the denovo proceedings, adjudicating authority took a view aga....

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....or transportation of liquid or gases the classification claimed by the appellant has been accepted by the lower authorities and hence there is no dispute. It is his further submission in view of the above, the classification as claimed by the appellant be allowed and the impugned order be set aside. 4. Ld. DR on the other hand draws our attention to the findings recorded by the first appellate authority and submits that the first appellate authority has categorically recorded how the classification claimed by the appellants are incorrect and the re-classifications of the same by the Revenue is correct. As an example, he takes us through one of the issue mentioned in Order-in-Appeal no.29-36/2008 and 7-16/2008 as regards auxiliary plant f....