9911796707
TMI Blog2013 (10) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... , Ms. P.Patil for the Applicant has submitted that the issue involved in the present case relates to classification of their product, namely 'Softy Mix'. The Applicant claimed its classification under Heading No.21069099 and in the alternative, under Heading No.21050000, and also claimed the benefit of exemption Notification No.06/2002-CE dated 01.03.2002 (as amended). The ld. Advocate submitted that before the authorities below, the Applicant had advanced a two-fold argument. It was argued that the said product is classifiable either under Chapter Sub-Heading:21069099 or under 21050000, and also they were eligible to the benefit of exemption Notification No.06/2002-CE dated 01.03.2002. In support of their argument, they had referred to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 to September, 2007 invoking the extended period of limitation. It is vehemently argued by the ld. Advocate for the Applicant that all the facts were within the knowledge of the Department and hence, there could not be any suppression of facts and accordingly, the extended period of limitation cannot be invoked in their case. 3. Ld. AR for the Revenue submitted that the condition of exemption against the said Notification is very specific saying that ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines only, are eligible for the benefit. The ld. AR has also submitted that in view of the ratio of the Hon'ble Supreme Court in the case of CCE, New Delhi vs. Hari Chand Shri Gopal, 2010 (260) ELT 3 (SC), the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be eligible to the benefit of exemption. It is an admitted fact that the 'Softy Mix' is not directly dispensed by the Applicant through vending machines, but cleared in bulk from their premises. We agree with the ld. AR for the Revenue that the condition of a Notification be strictly fulfilled to avail the benefit, in view of the ratio of the Hon'ble Supreme Court in Hari Chand's case (supra). In these circumstances, we are of the opinion that the Applicant could not able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, the Applicant are directed to deposit 25% of the duty of Rs.5.81 lakh within a period of six weeks from today and report compliance on 23.09.2013. On compliance, the balance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
