2016 (6) TMI 540

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..... ng but had left the issue regarding the classification open for adjudication. Even the Hon'ble High Court in its order has observed as that the government had left the issue open and had in fact remanded the matter back to the lower authorities to hear the matter afresh after issuing show-cause notice. From the above it is apparent that both Order-in-Original as well as Order-in-Appeal are based on a wrong premise. They could not have proceeded with the confirmation of demand without first classifying of the product as the demand of classification was remanded by the Revisionary authority. In view of the above the impugned order is set aside and the matter is remanded for fresh adjudication after classifying the product following the due .....

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..... ent would, however, make it clear that this order is passed without prejudice to the Asst. Collector adjudging afresh the question of confirmation of the demand with reference to Item 33(3), Central Excise Tariff after the petitioners are given a proper opportunity of showing cause and also being heard is so desired against the proposed demand. 3. The matter travelled to the Hon'ble High Court of Bombay which vide order dated 20.02.1987 observed as under:- 5. In my view this is a clear case of complete misdirection on the part of the Assistant collector of Central Excise. The Government had left the issue open and had in fact remanded the matter back to the lower authorities who were to hear the matter afresh after issuing a s .....

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..... Original as well Order-in-Appeal were passed on the presumption that the revisionary authority has finalised the assessment of the impugned goods as electric fan under Tariff Item 33(3). This observation in Order-in-Original as well Order-in-Appeal is incorrect as from the order of the Revisionary authority it is clear that the Revisionary authority had not classified the impugned goods under any heading but had left the issue regarding the classification open for adjudication. Even the Hon'ble High Court in its order has observed as that the government had left the issue open and had in fact remanded the matter back to the lower authorities to hear the matter afresh after issuing show-cause notice. From the above it is apparent that bo .....

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