2003 (1) TMI 111

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....rder dated 11th September 2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT for short), South Zonal Bench at Chennai in Appeal No. E/R-331 of 1997. That appeal was filed by the Revenue against the order passed by the Commissioner of Central Excise, Chennai on the grounds that from the available records, it was noticed that respondent M/s. Kartik Steels Limited in thei....

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....idering the facts, the Tribunal arrived at the conclusion that the Commissioner before dropping the show cause notice has gone into the factual position and has correctly held that the classification list has been approved finally and the RT-12 assessments were also finalised and if they had any doubt about the nature of goods, it was for the department to have taken any representative sample and ....