2008 (8) TMI 942 - AT - Central Excise

Summary

Issues: Classification of betel nut pieces under Central Excise Tariff

Classification Issue:
The judgment addresses the classification of betel nut pieces under the Central Excise Tariff. The issue involves the manufacturing process of crushing betel nuts into small pieces and sweetening them with various ingredients. The Revenue sought to classify the product under a specific 8 Digit Heading, while the Tribunal relied on a previous judgment to reject the Revenue's appeal. The Tribunal found the issue to be settled based on the Supreme Court's judgment in a related case. The Tribunal concluded that the issue is no longer open for debate and ruled in favor of the assessee, allowing the stay applications and appeals with consequential relief.

Legal Heirs Impleadment Issue:
Additionally, the judgment addressed a Miscellaneous Application seeking to implead the legal heirs of the late Proprietor of M/s. Vinayaka Agencies. The application was allowed by the Tribunal.

Relevant Details:
The judgment was delivered by Dr. S.L. Peeran, Member (J), and Shri T.K. Jayaraman, Member (T) of the Appellate Tribunal CESTAT Bangalore. Shri Venkateswara Rao represented the Appellant, while Shri K. Sambi Reddi appeared as the Authorised Representative for the Respondent. The Tribunal considered the applicability of the Supreme Court judgment in the case of CCE & C, Guntur v. Crane Betel Nut Powder Works and found that the issue was settled in favor of the assessee. The learned DR reiterated the department's submission but acknowledged the relevance of the Supreme Court judgment to the case. The Tribunal, based on the settled legal position, allowed the stay applications and appeals in favor of the assessee with consequential relief. The judgment was pronounced and dictated in open Court.