9911796707
TMI Blog2012 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the appellant Sh. Nagesh Pathak, AR present for the department. With the consent of parties the condition of pre-deposit is waived and appeals are heard. 2. The appellants are engaged in the business of conversion of duty paid sugar into mishri, batasha, makhana and similar items. The process of such conversion involves eating of sugar, removal of the sludge in it a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts Mishri and Makhana are to be classified under heading 1704.90. 4. Show cause notices were issued demanding duty on the premise of manufacture of new commodity and its classification as suggested by the revenue. These show cause notices have been adjudicated by the adjudicating authority confirming duty demand and appropriate interest as also penalty under Section 11AC of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that no purpose will be served by keeping these appeals pending in Tribunal because these orders are passed without considering the order issued by the CBEC and the claim made by the appellants for cenvat credit duty paid on raw materials has to be examined afresh. Therefore, with the consent of both the sides, we set aside all the five orders and we remit the appeals to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority for denovo decision considering all the relevant aspects and issues raised. 7. Accordingly, the appeals are allowed. Impugned orders are set aside and the matter is remanded to the adjudicating authority for denovo decision keeping in view all the relevant issues and aspects arising in the appeals. 8. The appeals as also the stay applications are according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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