2004 (7) TMI 424 - AT - Central Excise

Summary

Issues: Revenue's application for staying the operation of the impugned order regarding the classification of Lal Tail under the Central Excise Tariff Act.

Analysis:
1. The Revenue filed an application seeking a stay on the impugned order that classified Lal Tail manufactured by a company under a specific sub-heading of the Central Excise Tariff Act instead of a different heading.

2. The Revenue argued that previous Tribunal orders had classified the same product under a different chapter of the Central Excise Tariff, and therefore, requested a stay on the current order.

3. In response, the Advocate for the Respondent cited the decision of the Supreme Court in a similar case involving Banphool oil, where it was classified under a specific sub-heading, and another case involving Naturalle Health Products Pvt. Ltd., to support the classification of the product as an Ayurvedic Medicament.

4. After considering the arguments from both sides, the Tribunal noted that the impugned order was based on the Commissioner (Appeals) following the Supreme Court judgments. Consequently, the Tribunal rejected the Revenue's application for a stay on the operation of the order.

5. The Tribunal further directed the post the appeal for early hearing based on the request made by the Senior Departmental Representative, setting a specific date for the hearing.

This detailed analysis provides an overview of the issues involved in the legal judgment, the arguments presented by both parties, the legal precedents cited, and the final decision reached by the Tribunal regarding the application for staying the operation of the impugned order.