2001 (1) TMI 475

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..... ondent. [Order per : K.K. Bhatia, Member (T)]. -  This appeal is against the Order-in-Original No. 5/93, dated 16-2-1993 passed by the Commissioner of Central Excise, Guntur, confirming duty amount of Rs. 2,54,282/- BED and Rs. 12,714/- SED on the appellants under section 11A(2) of the Central Excise Act, 1944. The Collector has imposed further penalty of Rs. 50,000/- on the appellants unde .....

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..... k the manufacturing activity of mango pulp. The Collector classified the said product under sub-heading 2001.10 of the CETA, which at the material time covered preparations of vegetables, fruits, nuts and other parts of plants including jams, fruit jellies, marmalade, fruit or nut fruit juice and vegetable juice whether or not containing added sugar or sweet under this broad description. The sub-h .....

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..... in the meaning of Section 2(f) of the Central Excise Act, 1944, so as to attract the levy of duty. The Tribunal accordingly set aside the duty demanded on the mango pulp in this case and also the penalty imposed on the appellants therein. The appellants also relied upon the judgment of the Hon'ble Supreme Court in the case of Dy. Commissioner, Sales Tax (Law) v. Pio Food Packers as reported in 198 .....

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..... . Learned SDR, on behalf of the Respondents, on the contrary submits that the order of the lower authority is passed ex parte and the arguments now being advanced before the Bench and also the case laws cited were not considered by him. It is, therefore, contended that the matter may be remanded for reconsideration by the original authority for giving his findings on the arguments advanced he .....

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..... ation involved in the case. The adjudicating authority would afford a reasonable opportunity to both sides to state their case before him before taking a final decision in the matter. Since the matter is pending for a long time, the de novo order should pass within a period of three months from the date of receipt of this order. 6. The appeal is disposed of in the above terms.
Case laws, .....

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