2001 (1) TMI 330

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..... : J.H. Joglekar, Member (T)]. - This appeal from the Revenue was argued by Shri B.K. Choubey. Shri J.C. Patel, Advocate, represented the respondents. 2. The respondents imported hologram labels . The importers claimed classification under heading 4910 of the Central Excise Tariff Act. Show cause notice was issued claiming classification under sub-heading 3919.90. The Assistant Commissioner .....

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..... uld be bound to be within the framework of the show cause notice. The application caused by the Commissioner to be made before the Commissioner (Appeals) itself was wrong inasmuch as it claimed classification different from what was alleged in the show cause notice. On the same ground he submits that the present appeal is also bad in law. In support of his claim he cites the Tribunal order No. 10/ .....

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