2000 (1) TMI 373 - AT - Central Excise

Summary

Issues:
Jurisdictional authority's classification of printing frames under Chapter Heading 84.42; Exemption notification for printing frames; Legality and propriety of orders passed in appeals; Proper authorization for filing appeals.

Analysis:
1. The case involved an appeal by the Collector of Central Excise, Surat, regarding the classification of printing frames used in the manufacture of man-made fabrics. The jurisdictional Superintendent issued a show cause notice demanding duty on the printing frames under Chapter Heading 84.42 of the Central Excise Tariff Act 1985.

2. The manufacturer argued that the frames should be classified under Tariff Heading 59.09, not 84.42, making them liable to pay duty. However, the Collector (Appeals) rejected this argument, stating that the Revenue's new ground was contrary to the original show cause notice, leading to the current appeal.

3. The legal issue of proper authorization for filing appeals was raised, citing Section 35B(2) of the Central Excise Act, 1944. The Commissioner failed to apply his mind adequately before authorizing the appeals to the Appellate Tribunal, as required by law. The lack of proper consideration by the Commissioner was highlighted as a procedural flaw in the appeal process.

4. The Tribunal noted that the department's contradictory stance, shifting from the initial classification in the show cause notice to a different classification in the appeals process, was unjustified. This inconsistency in the department's position was deemed harassing to the manufacturers and not in line with proper legal procedures.

5. Ultimately, the Tribunal found no merit in the appeal and dismissed it. Additionally, appeals filed under similar authorizations were also dismissed due to the lack of independent consideration by the Commissioner. The judgments emphasized the importance of legal procedures, proper authorization, and consistency in the department's positions throughout the appeals process.