9911796707
TMI Blog2013 (11) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of the same under heading 2108.99, the Revenue has classified the same under heading 2101.20 of the CETA. Though both the headings attract the same rate of duty and are specified under section 4A of Central Excise Act but different rates of abatement under heading 21.01 is 35% whereas the rate of abatement under heading 2108.99 is 40%. As such, by the present impugned order, the Commissioner has confirmed the demand of duty of Rs.1,53,62,199/- alongwith confirming interest and imposing penalty of identical amount by invoking longer period of limitation. 2. Ld. Advocate, Shri B.L. Narsimhan appearing for the appellant fairly concedes that the issue of classification stands decided against the appellant in their own case repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record the composition/ingredients of the items in question. Further, by referring to the reasoning adopted by the adjudicating authority for invoking longer period of limitation, he submits that the adjudicating authority has referred to the decision of the Tribunal in the appellant's own case, which was admittedly in respect of Nescafe pre-mix coffee and has held that the appellant should have claimed classification under heading 2101.10 instead of claiming heading 2108.99. He submits that the appellant was contesting the said order of the Tribunal and in any case even after passing of the said order, was of the view that pre-mix tea will not be covered by the said decision. He submits that inasmuch as the entire facts were in the knowled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pper and filling machine and shipper are ultimately packed. When the said diagram stands given by the assessee, reflecting upon all the ingredients to be used in the manufacture of Nestea-Tea Premix, we really fail to understand and appreciate the allegation made in the show cause notice that the appellant suppressed the ingredients with an intent to evade payment of duty. There is no elaboration in the show cause notice indicating as to which particular ingredients, which was relevant for the purpose of classification, does not stand disclosed by the appellant in the said flow chart or manufacturing process. Similarly, the observations of the adjudicating authority that inspite of the Tribunal's order in respect of pre-mix coffee powder, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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