1999 (8) TMI 266

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeals, one filed by M/s. Indodan Industries Ltd. and the other by the Revenue being aggrieved with the same Order-in-Appeal No. 191/93, dated 29-3-1993 passed by the Collector of Central Excise (Appeals), Ghaziabad. The matter relates to the classification of the product Milkafe, a preparation of Milk, Coffee and sugar. The Collector of Central Excise (Appeals) had classified the said product un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal filed by the assessee wherein the assessee had expressed a grievance that the classification under sub-heading No. 2107.91 was not before the appellate authority and that the classification under that sub-heading had been determined without giving them any opportunity to make their submissions. 5. We find that the Revenue had initially classified the product - Milkafe under the sub-heading .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ht in the facts and circumstances of the case. In the appeal filed by the assessee, it had been pleaded as under : - The appeal before the Collector (Appeals) was against the orders of the Asstt. Collector as above. Tariff Heading No. 2107.91 was nowhere in sight and the appellants could not have any idea that the Collector (Appeals) would initiate to approve in other tariff heading, not mentio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X