1999 (6) TMI 149

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..... ppeal, filed by M/s. B.S. Patel, Yeotmal, the matter relates to the classification of goods, which were sold under the brand name of (1) Chetan Pandharpuri Zarda; and (2) Chetan Lawangi Zarda. Before 1-3-1986, the appellants were paying central excise duty on these products as branded chewing tobacco. On introduction of the new Central Excise Tariff, they pleaded that the goods did not attract dut .....

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..... The main ground of filing of the refund claim was that the goods cleared by them would continue to remain as un-manufactured tobacco. The claim was not substantiated. A show cause notice was issued and the matter was decided by the Assistant Collector of Central Excise, who observed that the assessee had filed refund claim on 28-7-1987 when the goods had already been passed for consumption and it .....

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..... e introduction of the new Tariff and has become non-dutiable goods. 5. We also take note of the fact that the appellants paid central excise duty without any protest and that test report of the products for the subsequent period, could not be automatically applied to the earlier period. In the facts and circumstances of the case, no evidence has been placed before us to disturb the findings of t .....

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