1992 (3) TMI 228

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..... , for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This is an appeal against the order dated 18-8-1988 passed by the Collector of Central Excise (Appeals), New Delhi. On hearing Shri T.L. Shrivastava, Officer-in-charge of the applicant firm and Shri Arora, the learned Departmental Representative for the Department, we find that this is a case where show cause notice dated 3- .....

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..... given by the Assistant Collector for such deviation which is not permissible in law. The Assistant Collector's order is, therefore, unsustainable as it confirms classification of the goods on a ground totally absent in the show cause notice. In the circumstances, the orders of the lower authorities are set aside and the case is remanded to the Assistant Collector to determine the issue of classif .....

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