2008 (1) TMI 33 - AT - Central Excise

Comm.(A) earlier order never issued by the said appellate authority final outcome of same not available - In relevant cases Tribunal has classified Fibre Aluminum Bobbins UH 7616.90, against assessee classification, also accepted by advocate of assessee Matter remanded in view of tribunal order

Summary

Issues:
1. Correct classification of the assessee's product "Fibre Aluminum Bobbins dynamically balanced" under heading 8448.00 or Chapter heading 7616.90.
2. Validity of earlier order No.388/96, dt.16.8.96 issued by the Commissioner (Appeals).
3. Appeal by Revenue against the order of the Commissioner (Appeals) allowing the assessee's appeal.

Analysis:
1. The dispute in the appeal revolves around the correct classification of the product "Fibre Aluminum Bobbins dynamically balanced" by the assessee. The Revenue initially classified it under Chapter heading 7616.90, while the assessee claimed classification under heading 8448.00. The Commissioner (Appeals) relied on an earlier order, No.388/96, dt.16.8.96, which had attained finality as it was not appealed against by the Revenue. Consequently, the appeal filed by the assessee was allowed based on the earlier order.

2. The main contention raised by the Revenue was the validity of the earlier order No.388/96, dt.16.8.96, cited by the Commissioner (Appeals). The Revenue argued that this order was never issued by the appellate authority, leading to an ongoing inquiry with no final outcome despite multiple adjournments. The Revenue challenged the reliance on this order in the current appeal.

3. During the hearing, the learned SDR highlighted that the classification of the product had been decided against the assessee by the Tribunal in previous judgments, specifically citing cases like Nita Industries Vs. CCE Rajkot and J.K. Synthetics Ltd. Vs. CCE Kanpur. Given this, the SDR proposed remanding the matter to the Commissioner (Appeals) for a fresh decision based on the Tribunal's judgments, without considering the earlier order of the Commissioner (Appeals). The respondent's advocate agreed to this course of action, leading to the Tribunal allowing the appeal by way of remand.

In conclusion, the Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a fresh decision in alignment with the Tribunal's judgments, disregarding the earlier order of the Commissioner (Appeals). The appeal by the Revenue was allowed on the basis of this remand decision.