2016 (9) TMI 229

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..... ent has classified the products under Chapter 21 - Held that:- it is seen from the records that if the products are classified under Chapter 24, the respondent has to discharge the additional duty of excise in lieu of sales tax, while if the products are classified under Chapter 21, there is no requirement of discharging additional duties of excise in lie of sales tax. Since the classification of .....

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..... 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of differential duty on the respondent, on the ground that they have improperly availed the ineligible benefit claiming that the products manufactured by them would fall under Chapter Heading 24.06. The Revenue authorities issued a show cause notice dated 22.3.2001 directing the respondent .....

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..... resentative would draw our attention to the findings recorded by the adjudicating authority and submitted that the classification of the product has been intentionally made under Chapter 21 while the product falls under Chapter 24. He would submit that the products in Chapter 24 are liable for additional duties of excise in lieu of sales tax which has not been paid and that the order of the Commi .....

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..... the respondent during the relevant period. For this purpose, both the lower authorities have held that the goods manufactured by the appellant would fall under Chapter 24 while the respondent has classified the products under Chapter 21. 7. It is seen from the records that if the products are classified under Chapter 24, the respondent has to discharge the additional duty of excise in lieu of .....

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..... nch, it was informed by both sides that they are not aware as to whether any appeal has been filed against this order. 8. We find that since the classification of the product has been settled by the judgment of the Tribunal in the case of Gahoi Foods Pvt. Ltd. (supra), nothing survives in this appeal as the respondent had classified the products under Chapter 21 and paid the applicable sales ta .....

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