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TMI Blog2015 (11) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... t 31/12/97 was issued for demanding duty of ₹ 2,62,29,188/- and for imposition of penalty. There was not proposal in this show cause notice to decide the classification of the products & non admissibity of an exemption notification. By re-deciding the issue of classification / exemption in Para- 4.12 to 4.23 adjudicating order, prime facie, Adjudicating authority has exceeded the scope of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Advocate) Miss Sanjukta Gupta (Ad) For the Respondent : Shri S.S. Charterjee, Suptd (AR) ORDER Per Shri H.K.Thakur This stay application has been filed by the appellant for staying the operation of OIO No. 13/CE/Commr./Kol-VI/2011 dt 31/3/2011 passed by Commissioner of Central Excise Kolkata-VI. Under this OIO Adjudicating authority has confirmed a demand of ₹ 2,62,29,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority. That the present demand decided by the Commissioner was as a result of finalization of the classification. Learned Advocate made the bench go through Para- 3.3.1, 3.4.1 4.9 4. of the Adjudication order dt 31/3/2011 to argue that it was brought to the notice of the Adjudicating authority that appellant intend to challenge the classification issue before Comm (A) but insp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in there proceeding is whether demand of duty based on earlier order dt 31/3/93, passed by Assistant Commissioner finalizing the classification / rate of duty of the products manufactured by the appellant when the same was sad aside remanded by CESTAT. Second issue raised by the appellant is that the Adjudicating authority was not justified in re deciding the classification /rate of duty iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the said order of Assistant Commissioner. The other issue raised by the appellant., that a demand raised on the basis of earlier order of Assistant Commissioner, which is set aside does not survive, also needs deeper considerations. Appellant is, therefore, able to make a prima facie good case for complete waiver of the confirmed dues penalty. We accordingly order that there will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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