1992 (3) TMI 228 - AT - Central Excise

Summary

The appeal was against the order passed by the Collector of Central Excise (Appeals), New Delhi. The Assistant Collector's order was found to be unsustainable as it deviated from the show cause notice without giving any reason, leading to the lower authorities' orders being set aside. The case is remanded to the Assistant Collector for a fresh determination on the classification of the goods grate Bar.