2000 (3) TMI 738 - AT - Central Excise

Summary

The Revenue appealed against an order remanding a classification issue to the Assistant Collector. The Revenue argued that the Commissioner of Central Excise should decide all issues in the show cause notice. The respondents argued that the Assistant Commissioner should decide classification. The Tribunal found in favor of the Revenue, directing the Commissioner to decide the issue in accordance with the law. The impugned order was set aside, and the appeal was allowed.