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TMI Blog2011 (2) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... scuits and other bakers wares - Held that:- As decided in DODSAL CORPORATION PVT. LTD. Versus COMMR. OF C. EX., BANGALORE [2010 (11) TMI 203 - CESTAT, BANGALORE] Pizzas involved were not covered under Chapter Heading 1601.10 during the period prior to 1.3.2005 and they were covered by Notification No. 3/2005-C.E dated 24.2.05 for the period after 1.3.05. It was also held that the paper carton in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : P.R. Chandrasekharan This is a departmental appeal filed against the Order-in-Appeal No. YG (731-732) 27-28/MV/2008 dated 31.10.2008 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The issue relates to classification of 'non-vegetable pizza' and 'chicken wings' i.e. whether it is classifiable under Heading 1601.10 of Central Excise Tariff Act, 1985 as 'sausa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey demanded a duty of Rs. 13,18,349/-. The case was adjudicated by the Joint Commissioner of Central Excise, Mumbai vide order-in-original No. 421-423/31-33/V/2007/JC/KNP dated 28.12.2007 who confirmed the classification of the product under Heading 1610.10 of CETA, 1985 and also confirmed the duty demand along with interest thereon. The adjudicating authority further imposed a penalty of Rs.13, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way purposes. In support of his contention, the Commissioner (Appeals) placed reliance on the decision of the Tribunal in the case of CCE vs. Shalimar Super Foods - 2007 (210) ELT 695 (Mum.). 3. M/S. Dodsal Corporation Pvt. Ltd., the respondent submits that the issue has already been decided in their favour, in their own case by this Tribunal as reported in 2011 (263) ELT 719. In the said c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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