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TMI Blog2011 (9) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... Held That:- CESTAT is the last fact finding authority. - While answering the aforesaid issue, the CESTAT has merely relied upon the circulars/instructions issued by the Board in F.No. 10/18/86-CXI, dated 14-8-86. - CESTAT ought to have considered whether by the process of treatment the Tamarind Kernal Powder has undergone a change when TPT-12 is manufactured and sold as a marketable commodity. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal ('CESTAT' for short), has filed this Appeal under Section 35L(b) of the Central Excise Act, 1944. 2. In this Appeal the issue that falls for our consideration and decision is whether TPT-12 (treated Tamarind Kernal Powder) is classifiable under Heading 11.01 of the Schedule to the Central Excise Tariff Act, 1985 as product of milling industry as claimed by the assessee or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation made in the show cause notice and the reply filed by the respondent, has vacated the show cause notice. 6. The revenue, being aggrieved by the orders of the Adjudicating Authority, had filed an appeal before the Commissioner of Central Excise & Customs (Appeals) who, by order dated 18-6-2002, has allowed the appeal and set aside the orders passed by the Adjudicating Authority. 7.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed by the Commissioner (Appeals). 11. While answering the aforesaid issue, the CESTAT has merely relied upon the circulars/instructions issued by the Board in F.No. 10/18/86-CXI, dated 14-8-86. 12. In our view, the CESTAT ought to have considered whether by the process of treatment the Tamarind Kernal Powder has undergone a change when TPT-12 is manufactured and sold as a marketable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the CESTAT on 21st of November, 2011. The CESTAT thereafter will decide the matter as earlier as possible at any rate within four months from today. All the contentions of both the parties are left open. 15. Ordered accordingly. Civil Appeal No. 3420 of 2004 and Civil Appeal No. 800 of 2007 16. In view of the orders passed in CIVIL APPEAL No. 2974 of 2004, these Appeals are also di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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