1998 (9) TMI 309 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the Assistant Collector cannot pass an order on a ground not raised in the show cause notice. The appeal by the Revenue was rejected as the benefit of Notification 48/77 was denied without proper notice to the assessee, violating the principle of natural justice. The order-in-original classifying the product under sub-heading 3003.10 was set aside for lack of opportunity given to the assessees to present their case. The appeal was dismissed, upholding the Collector (Appeals) decision.