2000 (12) TMI 737 - AT - Central Excise

Summary

Issues: Classification of goods crimped uncut waste under CETA, compliance with Tribunal's directions, duty demands, penalty imposition, remand for fresh decision.

The appeal involved the classification of goods crimped uncut waste under sub-heading 5501.20 of the CETA, challenged by the appellants who classified it differently. The Commissioner confirmed duty demands and imposed penalties, leading to the appeal. The key issue was the compliance with the Tribunal's directions from an earlier remand order. The Tribunal had directed the Commissioner to supply necessary material, including the Test Report of the Chemical Examiner, to the appellants before classifying the goods. However, the Commissioner failed to comply with these directions, prompting the appellants to argue for setting aside the impugned order and remanding the matter for a fresh decision.

Upon review, it was found that the Commissioner did not adhere to the Tribunal's directions in the earlier remand order. The Tribunal had emphasized the importance of providing relevant material to the appellants for a fair assessment, especially regarding the classification of the goods in question and the duty liability. Despite this, the Commissioner failed to consider additional evidence obtained by the appellants and merely reproduced the earlier order. Consequently, the impugned order was deemed unsustainable and set aside, with the matter remanded to the adjudicating authority for a fresh decision in line with the Tribunal's directives. The Commissioner was instructed to pass a new order following due process and granting the appellants an opportunity to present their case effectively.