2008 (2) TMI 798

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..... . [Order per : Archana Wadhwa, Member (J)]. The impugned order stands passed by Commissioner of Central Excise and Customs, Vadodara vide which he has confirmed duty in respect of various products manufactured by the appellant by classifying the same under Chapter 38 as against the appellant s claim of classification under Chapter 25. The said order stands passed in de novo proceedings, .....

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..... aimed to have been already paid by the appellants. The Commissioner should also afford a reasonable opportunity of hearing to the appellants before passing a fresh order. 2. In de novo proceedings though the Adjudicating Authority has granted the benefit of time limit to the appellant but he has imposed penalties upon them and has confiscated the land, building, plant and machinery etc. with an .....

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..... Rules, 1944, giving the details of products being manufactured by them and also the manufacturing process and use of the products, claiming the classification of the same under Chapter Heading 25.05 and exemption in terms of Notification No. 70/95-C.E. dt. 16-3-1995. As such, we note that the dispute in the present appeal related to bona fide classification dispute. In fact on this ground itself, .....

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