2018 (2) TMI 374

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....vedi, Spl. Consultant, for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Although several opportunities were granted to Revenue beginning from 18-4-2017, there is no argument from their side with evidence to show as to whether "Armada" vehicle manufactured by the appellant was 10 seater vehicle falling under Tariff Heading 8702 or below that to be classified under Tariff Heading ....

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....ow cause notice demonstrates that Revenue has been influenced by Adjudication F. No. V(87)15-106/Adj/93/8840, dated 27-9-1993 to make its case, without causing any independent enquiry made on "Armada Vehicle" and its technicalities. Allegations made in respect of a different vehicle shall not ipso facto give rise to present adjudication. 4. We express our displeasure in the manner the SCN ha....