9911796707
TMI Blog2015 (3) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... s-classification of Modified Tamarind Kernel Powder (hereinafter referred to as MTKP) - Held that:- order of the lower authorities as regards the classification of the excisable product MTKP is correct to the extent that it falls under chapter 1302.3900 as has been decided by the Tribunal in assessee's own previous case [2012 (7) TMI 748 - CESTAT, NEW DELHI]. To that extent, appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2002. To that extent the impugned order is liable to be set-aside. - Decided partly in favour of assessee. - APPEAL NO. E/12454/2014 - ORDER NO. A/11570/2014 - Dated:- 1-9-2014 - M.V. RAVINDRAN AND H.K. THAKUR, JJ. For The Appellant : Praveen Sharma, For The Respondent : Govind Jha, A.R. ORDER M.V. Ravindran, Judicial Member - When this stay petition was called out, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that 16000Kgs of MTKP was cleared from the factory premises, though under chapter 11 of the Central Excise Tariff Act, but were exported. It is also his submission that such exports are not contested by the authorities but have demanded the duty only on the ground that appellant has not prepared export documents i.e. ARE-1. It is his submission that as regards the classification, the goods MTKP h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled law that in case the goods are finished and exported, the question of demand of duty does not arise. To that extent the impugned order confirming demand of duty and interest thereof is unsustainable and liable to be set-aside and we do so. 5. Since there is no duty liability that can be fastened on the appellant, we do not find any reason for visiting the appellant with any penalty, mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
