2011 (3) TMI 1183 - AT - Central Excise

Classification of Jeeraloo - appellant made a request that the show cause notices be clubbed together and 45 days time be given for filing reply on the classification of Jeeraloo - Held that - As the appellant could not file their reply within 45 days, the adjudicating authority without giving any personal hearing, passed the impugned order - adjudicating authority has not examined the issue of classification of Jeeraloo on merits - order set asode and remand the matter back to the adjudicating authority for deciding the issue of classification of Jeeraloo, appeal as well as the stay application are disposed of

Summary

Issues: Classification of the product "Jiraloo"

Classification of Product:
The appellants filed an appeal regarding the classification of their product, Jiraloo. The advocate for the appellants argued that this was the second round of litigation, with the previous appeal being remanded back for classification after considering their submissions. However, due to pending show cause notices on the classification of Jiraloo and other products, the appellants requested the notices to be clubbed together for a consolidated reply within 45 days. As they could not meet this deadline, the adjudicating authority passed an order without a personal hearing. The appellants sought a remand to file fresh submissions within 15 days. The tribunal, after hearing both sides, decided to waive the pre-deposit requirement and proceed with the appeal for final disposal, agreeing that the issue of classification needed further examination by the adjudicating authority on its merits. The impugned order was set aside, and the matter was remanded back for a fresh decision on the classification of Jiraloo. The appellants were directed to appear before the adjudicating authority to submit their arguments on the classification, with a deadline set for filing submissions. Failure to comply would allow the adjudicating authority to decide based on available records.

Decision:
The tribunal decided to remand the case back to the adjudicating authority for a fresh decision on the classification of Jiraloo, emphasizing the need for a thorough examination of the issue on its merits. The appellants were given an opportunity to present their submissions before a specified date, failing which the adjudicating authority could proceed based on existing records. The appeal and stay application were disposed of accordingly, with the tribunal ensuring that the issue of classification would be reexamined by the adjudicating authority to serve the interest of justice.