9911796707
TMI Blog2014 (1) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority below to classify the product under Chapter Sub-heading 4010.90 of the Central Excise Tariff Act - The issue before the adjudicating authority was whether the impugned product is classifiable under Chapter sub-heading 5603.00 or CH. 5910.00 - As per various judgments available it is held that no one can travel beyond the issue involved in show cause notice - The Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 4010.90. Thereafter, the adjudicating authorities classify the product under Heading 5603.00, as claimed by the appellants. Against that order Revenue filed an appeal before the Commissioner (Appeals) to classify the product under Sub-heading 4010.90. The contention of department was opposed by the appellants on the ground that the Commissioner (Appeals) cannot travel beyond the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods under Chapter Sub-heading 4010.90. Aggrieved from the said order the appellants are in appeal before this Tribunal on the ground that Commissioner (Appeals) has no power to travel beyond the show cause notice. 3. Despite notice none appeared on behalf of the appellant nor any request for adjournment as received. Considering the issue involved is of narrow compass, we take up the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all as same is not alleged in the show cause notice. 6. It is also an admitted fact that in the show cause notice it was not the issue before adjudicating authority below to classify the product under Chapter Sub-heading 4010.90 of the Central Excise Tariff Act. As the issue before the adjudicating authority was whether the impugned product is classifiable under Chapter sub-heading 5603.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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