2016 (4) TMI 841

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..... how cause notice to the assessee in this regard. By following the decision of this court in the case of Commissioner of Central Excise, Nagpur v. Ballarpur Industries Ltd. [2007 (8) TMI 10 - SUPREME COURT OF INDIA] and reiterated in the case of Commissioner of Central Excise v. Gas Authority of India Ltd. [2007 (11) TMI 276 - SUPREME COURT], Revenue is permitted to issue a fresh show cause notice to the assessee seeking to classify the goods under Chapter Heading 8448.00. However, due to the passage of time, it would not be advisable (or permissible under the provisions of the Central Excise Tariff Act) to permit the Revenue to reopen the entire proceedings and classify the goods under Chapter Heading 8448.00. The matter is remitted back to .....

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..... seeking to classify the goods under Chapter Heading 4016.99 and demanding consequential duty. Our concern is with these seven show cause notices. The Tribunal at Mumbai heard the assessee as well as the Revenue. Instead of deciding whether the goods fall under Chapter Heading 4009.99 as contended by the assessee and approved by the Assistant Commissioner or Chapter Heading 4016.99 as sought to be contended before the Commissioner (Appeals), the view taken was that the goods fall under Chapter Heading 8448.00. This conclusion was arrived at on the basis of an order passed by the Tribunal at Bangalore in the case of the assessee itself. Feeling aggrieved by the decision rendered by the Tribunal at Mumbai, the assessee is before us in appeal. .....

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..... ntral Excise v. Gas Authority of India Ltd. [2008 (232) ELT 7 (SC)] in para 7 of the order. In so far as the present appeal is concerned, it is the case of the Revenue in the show cause notices that the goods are classifiable under Chapter Heading 4016.99. Therefore, no new case could have been set up or decided contrary to the show cause notices that the goods fall under Chapter Heading 8448.00 without issuing a fresh show cause notice to the assessee in this regard. In these circumstances, and following the decisions of this Court, we would have ordinarily permitted the Revenue to issue a fresh show cause notice to the assessee seeking to classify the goods under Chapter Heading 8448.00. however, due to the passage of time, we are of the .....

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