ATUL MANUFACTURERS Vs. COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD

JUDGEMENT

(1.) WHEN these two stay petitions were called out, we find that the issue lies in a narrow compass and hence, after allowing the stay petitions, we take up the appeals themselves for disposal.

(2.) THE main issue involved in these appeals is regarding classification of the product of the appellant. The appellants claim is that the product merits classification under Chapter No. 31, while the departments contention is that the product merits classification under Chapter 38.

(3.) LEARNED Counsel would take us through the Order -in -Original and submits that the entire show cause notice proceeds on the ground that the Chemical Examiner in his report dated 17 -3 -2010 has come to a conclusion that appellants product does not merit classification under Chapter No. 31. It is his submission that while adjudicating the issue, the adjudicating authority has relied upon a letter/report of Chemical Examiner dated 1 -7 -2011, which was obtained by the adjudicating authority after the personal hearing was concluded and also they were not provided the copy of the same. It is his submission that this specific plea was taken before the first appellate authority who has also not considered their plea in a proper perspective. It is his submission that having not given the copy of the said report, the entire case goes beyond the charges levelled in the show cause notice.