At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
By, THE HONORABLE JUSTICE: ASHOK JINDAL
By, MEMBER AND THE HONORABLE JUSTICE: B. RAVICHANDRAN
For Petitioner: P. Juneja, AR And For Respondents: Dipesh Kumar and Mohd. Faraz Anus, Advocates
1. The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeal) set aside the proposed classification as per the show cause notice. Before the argument starts the ld. Counsel for the respondents raised an objection that in the show cause notice the appellant sought classification of their imported goods under CTH 4404 20 90 and show cause notice proposes to classify under CTH 4421 90 19. The said classification has been set aside by the ld. Commissioner (Appeal) and hold that the classification under CTH 4421 90 19 is not correct. Against the said order the revenue sought to classify by way this appeal the impugned goods under CTH 4421 90 90 which is beyond the scope of show cause notice. Therefore, the appeal is to be dismissed.
2. Heard the parties and perused the record. In the show cause notice the Revenue sought classification under CTH 4421 90 19 whereas in the appeal the Revenue now want to change the classification to CTH 4421 90 90 which is beyond the scope of the show cause notice, therefore, we allow the preliminary objection raised by the ld. Counsel for the responde
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nt and hold that appeal is not maintainable as being beyond the scope of the show cause notice. Therefore, appeal is dismissed.