1999 (12) TMI 397 - AT - Central Excise

Summary

Issues: Classification of the product 'Gulabjamun' and consequential demands.

The judgment pertains to three appeals filed by M/s Sugam Dairy challenging orders related to the classification of the product 'Gulabjamun' and the consequent demands. The appeals were adjourned pending the Supreme Court's decision in the case of CCE, Baroda v. Cotspun Ltd. The advocate for the appellants referred to two classification lists, highlighting discrepancies in approval dates and lack of independent inquiry into the product's classification. The Supreme Court's decision in CCE, Baroda v. Cotspun Ltd. was deemed relevant for the appeals.

The JDR representing the respondents noted uncertainties regarding the approval dates of the relevant classification lists and drew parallels with a Larger Bench decision of the Tribunal in Nizam Sugar Factory v. CCE, Hyderabad. After examining the documents and hearing both parties, the Tribunal could not ascertain the exact date of the product 'Gulabjamun's classification by the Department. Given the lack of clarity in the records and the need to apply the referenced decisions, the Tribunal decided to remand all three appeals to the jurisdictional authorities for fresh consideration.

Despite the age of the matter, the Tribunal deemed it necessary in the interest of justice to remand the appeals due to unclear records. The jurisdictional authorities were instructed to re-examine the classification issue, with one case to be decided by the Commissioner of Central Excise. The appellants were granted the opportunity to present their arguments on the classification of 'Gulabjamun' before the adjudicating authority during the fresh consideration. Ultimately, all three appeals were disposed of through remand, emphasizing the need for a thorough reconsideration of the classification issue.