1999 (11) TMI 138

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..... undaram, Member (J)]. In this case, the appellants filed classification list for the product Ice Cream mix/Softy mix under CET Heading 2107.99 claiming nil rate of duty in terms of exemption Notification No. 12/90-C.E., dated 20-3-1990 and Notification No. 4/93, dated 28-3-1993 respectively. The Department was of the view that the product was correctly classifiable under CET sub-heading 21 .....

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..... the assessee. 3. We have heard both the sides. The learned Counsel s submission that the Review order has gone beyond the scope of the show cause notice and the impugned order has therefore, to be set aside, has great force in view of clear language of Section 35E(2). This Section is reproduced below : The Commissioner of Central Excise may, of his own motion, call and examine the record of a .....

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