1998 (10) TMI 125

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..... der per : P.C. Jain, Member (T)]. Briefly stated the facts of the case are as follows :- 2. The appellants herein imported synthetic counters of footwear and declared the goods as footwear components for leather industry in the Bill of Entry filed by them, in order to avail the benefit of Notification No. 45/94-Cus. The benefit of the said notification has been denied by the lower authorit .....

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..... d by M/s. Footwear Design and Development Institute, Noida. 3. According to this opinion footwear is known to be made of leather if 60% visible area is made of leather. We observe that this opinion was not disclosed to the appellants in the show cause notice. This opinion was introduced for the first time by the Asstt. Collector in the Order-in-Original. 4. A grievance was made by the appellan .....

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..... ample by the appellants the said authority has stated that the major portion of the shoes would be covered by the counters in question and of the remaining part of the shoe, only a small part, if at all, was made of leather is a personal opinion of the Collector (Appeals). It is a well settled proposition that an adjudicating authority in the course of an adjudication of a case cannot make its o .....

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