9911796707
TMI Blog2000 (4) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... illers) at Sl. No. 4 of the list, as excisable goods under TI-33/C of the Schedule to the erstwhile Central Excise Tariff. They also declared at Sl. No. 5, Domestic Electrical appliances (Electric Stoves and claimed exemption from duty on this item, in terms of Notification No. 33/69-C.E., dated 1-3-69 as amended. The Department was of the view that the item at Sl. No. 5 had an in built heating system designed to operate instantaneously when connected with mains or with electric power and was therefore, an electric cooker, which was excluded from the benefit of the Notification under Sl. No. 14 of the table annexed thereto. 3. Hence, a show cause notice was issued on 3-10-83 proposing to classify the product as Electric cooker liable to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 2/CE/CHG/APPL/84, dated 7-5-85 in the case of M/s. PCA Electricals Pvt. Ltd. and M/s. Pressure Cookers and Appliances Ltd. The office of SDR, New Delhi were requested to send the case file and the appellants were requested to supply the documents (i.e. copy of the order-in-appeal, copy of appeal filed with Collector (Appeals), copy of order-in-original) but neither the records have been received nor the documents have been sent by the party. In such a situation when the documents on the basis of which the case can be decided, are not available and in view of the fact that the case has been pending since 1987 and the party also has shown no keenness in supplying the documents, the appeal is dismissed as infructuous and disposed of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electric Cooker correctly classifiable as Domestic Electric Appliance under TI 33-C not eligible to the benefit of exemption under the above mentioned Notification. The Assistant Collector has ordered its classification under TI 33-C read with Sl. No. 14 of the Notification 33/69 and has directed amendment of classification list to bring the Electric Cooker under the ambit of excise net. It is clear from the above that the only point arising for consideration by the Adjudicating Authority was whether the benefit of exemption under Notification 33/69 was available to the product in dispute. However, the Review Application sought change of classification of the product from TI 33-C to TI 68 on the ground that the product was a component of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct the Commissioner of Central Excise/such Authority to apply to the Appellate Tribunal/ Commissioner (Appeals) for the determination of such points arising out of the decision or order, as may be satisfied. 10. Since the impugned order in this case has decided the point of classification and such point does not arise out of the order of the Assistant Commissioner, we agree with the learned Counsel for the appellants that the impugned order is bad in law and hence set aside the same, following the Tribunal s order in [1999 (107) E.L.T. 208] in the case of Commissioner of Central Excise v. Eastern Aeromatics (P) Ltd. In the result, E/Appeal No. 2858-B is allowed. 11. E/Appeal No. 2457/92-B : In this case, the Collector (Appeals) has dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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