9911796707
TMI Blog1997 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and they claimed the benefit of exemption Notification 52/86, dated 10-2-1986 under Sl. No. 10 to the Table thereof. The Central Excise authorities, however, issued a show cause notice dated 24-12-1986 asking the appellants herein to show cause as to why duty on the said product manufactured by then be not charged under Sl. No. 11 of the Table to the Notification 52/86, dated 10-2-1986. An adjudication order was passed denying the benefit of nil rate of duty under Sl. No. 10 of the said Notification. 1.2 The appellants thereafter went in appeal to the Collector of Central Excise (Appeals), Calcutta. He remanded the matter in the following terms:- 4. I have considered the matter. The appellants claim that their products confirm to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion whether the product is a Glass Fibre or a Glass Fabric. 1.4 In de novo proceedings, in terms of the aforesaid direction of the lower appellate authority, the original authority issued a show cause notice dated 11-7-1988 after getting the sample of the product tested from the Chemical Examiner asking the appellants to show cause as to why their product be not classified under Tariff Heading 6807 instead of Chapter 70 as was hitherto claimed by the appellants and not questioned by the Revenue. 1.5 On adjudication, the Assistant Collector, vide his adjudication order, confirmed the classification under Tariff Heading 6807. The appellants herein did not succeed before the Collector (Appeals). Hence this matter has come to us in appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52/86, we observe that the Assistant Collector, by his adjudication order dated 25-11-1988 has not really applied his mind to that question. He has sidetracked the question by changing the classification from Chapter 70 to Chapter 68, That question, therefore, is also to be decided de novo by the adjudicating authority after taking into account the submissions of the appellants herein and after taking into consideration the reports of Chemical Examiner, if necessary on that question. Accordingly, the appeal is allowed by remanding the matter to the adjudicating authority in the above terms. Needless to say that the adjudicating authority would decide the questions in accordance with the principles of natural justice. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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