2000 (10) TMI 498

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..... P.G. Chacko, Member (J)]. - This appeal by the Department challenges the concurrent decision of the adjudicating and lower appellate authorities that the "water dispenser" manufactured and cleared by the respondents merited classification under Chapter sub-heading 8479.10 of the Schedule to the Central Excise Tariff Act. 2. The notice of hearing sent by registered post to the respondents w .....

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..... ; that the Assistant Commissioner, in adjudication of the dispute, confirmed classification of 'water dispenser' under Heading 84.79 and dropped the SCN proceedings; that the A.C.'s order was reviewed by the jurisdictional Commissioner and, pursuant to such review, the department preferred appeal against the A.C.'s order to the Commissioner (Appeals) claiming that TSH 8543.90 was the appropriate e .....

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..... noted that, in the present appeal, there is no challenge to the said finding of the lower appellate authority. On the other hand, the appellant has sought to make out a new case for classifying the product under TSH 8543.90. Such a new case, different from the case alleged in the SCNs, cannot be considered at appellate stage as rightly noted by the lower appellate authority. 6. In view of th .....

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