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TMI Blog2015 (2) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... rystals BP / USP in the shipping bills. The Ministry of Commerce Notification is relied upon so as to claim the export cess. That is on the footing that the goods mint are one of the spices on which export cess is leviable. All types of menthols are covered within the expression "mint" and export cess leviable has also been paid on the export of the goods by the exporters . The show cause notice proceeds on the footing that the assessee does not seem to dispute this position because it made several representations to the Ministry. However, we do not find that the matter has proceeded on any admitted position and particularly by the assessee . Had it been the position, there was no need for the adjudicating authority to have rendered a speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case the Appellate Tribunal is right in holding that Menthol Crystals are spices within the meaning of Section 2(n) of the Spices Board Act, 1986? (c) Whether in the facts and circumstances of the case, interest under Section 28AB of the Customs Act, 1962 is payable on the spice cess under Spice Cess Act, 1986? (d) Whether in the facts and circumstances of the case ,the demand for spice cess was barred under Section 28 of the Customs Act, 1962? 4. The appellants were served with a show cause notice dated 13th July, 2007, calling upon them as to why export cess totally amounting to ₹ 1 ,65,75,364 /- at 0.50% on the export of the products viz. spices stated to be covered by the Act and the tariff, should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess and would submit that for the Act to be applicable, the Tribunal ought to have determined the appellant's product to qualify as spice. The entire process has been enumerated in the Memo of appeal before the Tribunal and equally in this appeal. In the circumstances, the cryptic order of the Tribunal and with a one paragraph reasoning is wholly unsatisfactory. The appeal, therefore, deserves to succeed. 9. Mr. Jetly appearing on behalf of the Revenue on the other hand would submit that the Tribunal has concluded that the definition of the term spice clearly covers mint and cess is payable as per the Spices Cess Act, 1986. Mr. Jetly would submit that there is no parallel which can be drawn from Chapter 9 of the Customs Tariff he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is included in the Spices Act as well. However, the Tribunal only refers to the definition of the term spice and which appears to be inclusive. If what is exported by the appellants is mint, then, the show cause notice and the demand could have been confirmed provided the Tribunal was cautious enough to deal with all the contentions of the assessee . 11. The Tribunal has noted that the term spice means the spices defined in the schedule and as per the schedule to the Spices Board Act, 1986. As per the schedule at Sr. No.20 , mint is mentioned and that there is a classification below that the spices in any form, including curry powder, spice oil, oleoresins and other mixtures where spice content is predominant. The argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d menthol crystals BP / USP can be assessed as spice ought to have been considered by the Tribunal in appropriate details. 13. The rival contentions give rise to several issues, some of which only have been noted by us above. It is only to conclude that a short cryptic reasoning may not always serve the purpose. The ends of justice are not met by such shortcuts and resorted to by judicial Tribunals. 14. In the circumstances instead of this Court being required to go into all the details and depriving parties of a valuable right of appeal, that we are of the opinion that the impugned order deserves to be quashed and set aside and the matter remitted and restored to the file of the Tribunal for a decision afresh on merits and in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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