TaxTMI 
TaxTMI 
2005 (5) TMI 69
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.... power of revision under Sec. 35E(2) of the Central Excise and Salt Act, 1944. There is a further issue, namely, whether the decision taken on appeal by the Commissioner (Appeals) was correct. It is not necessary to go into the second issue inasmuch as we are of the view that the first question must be answered in the negative. 2. The power of review is granted under Sec. 35E. It reads as follows....
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....lf whether the decision taken by the Assistant Commissioner was legal or proper. If the Commissioner is satisfied that the decision was not legal or proper, we may direct the Department to appeal to the Appellate Authority for determination of points as may be specified by him in his revisional order. 4. In this case, the issue was whether Chillers were classifiable under Tariff Entry 84.18 (as c....
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.... than machinery or plants of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. 5. The Assistant Commissioner, by his order dated 27-10-1997, was of the view that he Chillers were properly classifiable under Tariff Entry 84.18. The Commissioner relying upon a report of the Central Economic Intelligence Bureau (CEIB) to the effect that other importers of Chill....