Customs, Excise and Gold Tribunal - Delhi
Cce vs Venus Alloys (P) Ltd. on 22 April, 2002
Equivalent citations: 2002(82)ECC647
ORDER S.S. Kang, Member (J)
1. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals).
2. When the case was called none appeared on behalf of the respondents in spite of notice.
3. Heard learned SDR and perused the appeal papers.
4. Brief facts of the case are that respondents filed Classification list No. 16/94-95 and the proper officer, while approving the Classification list, included the item sludge/slag in the Classification list and approved Classification list. The respondent filed the appeal before the Commissioner (Appeals) on the ground that no opportunity of hearing was granted before including sludge/slag in the Classification list. The Commissioner (Appeals) in the impugned order held that insertion of the item sludge/slag in the Classification list in the manner in which it has been done is neither sustainable nor legal.
5. The contention of the Revenue is that the sludge/slag is excisable goods which is classifiable under heading 2619.00 under Central Excise Tariff.
6. As the adjudicating authority includes the sludge/slag in the Classification list without issuing any notice therefore, we find no infirmity in the impugned order passed by the Commissioner (Appeals). However, appellant/Revenue is at liberty to proceed against the respondents in accordance with law, otherwise the appeal as rejected.