2000 (3) TMI 738

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..... er (J)]. Revenue filed this appeal against the order-in-original dated 6-3-1996 passed by the Commissioner of Central Excise. In the impugned order the Commissioner of Central Excise remanded the matter to the Assistant Collector for deciding the issue of classification. 2. Learned SDR appearing on behalf of the Revenue submits that a show cause notice was issued to the respondents answera .....

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..... e respondents answerable to the Collector of Central Excise. In the show cause notice there is also allegation that intention of the respondents was to evade payment of duty and the provisions of Section 11A of the Central Excise Act was also invoked. Therefore, the Commissioner of Central Excise is only competent to decide the dispute. In these circumstances, we find force in the arguments of the .....

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