9911796707
TMI Blog2008 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of SCN and adjudication - This point has not been dealt with by the Tribunal in the Final Order - there is an error apparent on the face of the record - application is allowed by recalling the Final Order & restoring the appeal - C/7/2005 - 20/2008 - Dated:- 17-1-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)].-1 This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ". The adjudicating Authority, i.e. the Deputy Commissioner, in the present case, passed Order-in-Original and confirmed the classification of the goods under CSH 2818.20 as "Aluminium Oxide, other than Artificial Corundum". The appellant, being aggrieved, challenged the Order-in- Original before the Commissioner (Appeals), it was mentioned that neither any appeal against the said Order-in-Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classified either under CTH 26.06 or under CTH 2818.20. Heading CTH 2818.20 was proposed under Show Cause Notice and affirmed by the adjudicating authority. The authority by holding on the contrary that the goods fall under CTH 2818.10 and were Artificial Corundum had overstepped and traversed beyond the realms of Show Cause Notice and adjudication. II. Since the authority had classified the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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