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TMI Blog2014 (8) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to the outer label on the container indicating that the Coconut Oil is "Edible" Coconut Oil. Learned DR is disputing the said fact on the ground that he is not sure about the label being a label of 200 M.L. pack - matter remanded back for ascertaining facts of the case. - Excise Appeal No.2171 of 2012 - - - Dated:- 16-4-2014 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellants : Shri B L Narasimhan And R K Hasija, Advs. For the Respondent : Shri Amresh Jain, Authorized Representative DR PER : Archana Wadhwa The dispute in the present appeal relates to correct classification of Coconut Oil packed in 200 M.L. of plastic containers. As per the appellant, the said goods are properly classifiable under Chapter 15 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shwarya Industries has placed reliance upon the earlier Board Circular No. 145/56/1995-CS.3 dated 31/08/1995 which, I find, has been withdrawn by the Board vide the said order issued under Section 37B of the CEAT, 1944. Further, I observe that the Hon'ble Tribunal while passing the decision in the case of Capital Technologies Ltd. others (supra) has also placed reliance upon the case of Aishwarya Industries (supra). I observe that the order dated 03/06/09 issued under Section 37B of the CEA, 1944 has neither been quashed nor withdrawn by the Board till date. Moreover, I agree with the findings of the adjudicating authority in the impugned order as regards the statutory and binding effect of the order issued by the Board under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt. As such, we fully agree with the learned Advocate that the matter was required to be decided on the basis of the factual position as also in the light of the declaration of law by the tribunal in various decisions and not on the basis of Board Circular. Learned advocate has also drawn our attention to various other decisions of the Tribunal, some of which also stands upheld by the Hon'ble Apex Court. In as much as these decisions have not been considered by the Commissioner (Appeals), we at this stage deem it fit to remand the matter to the original Adjudicating Authority as in any case the issue of unjust enrichment is also required to be examined by him. 4. While adjudicating the matter in denovo proceedings, the Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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