9911796707
TMI Blog2016 (11) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... rintended (A.R.), for Respondent Per: Ramesh Nair: The issue involved in the present case is that the classification of products namely (i) Knorr Annapurna 4 O'Clock Tiffin - Chicken 'n' Spice (ii) Knorr Annapurna 4 O'Clock Tiffin - Saucy Masala (iii) Knorr Annapurna 4 O'Clock Tiffin - Tangy Twist. The appellant claimed the classification under Sub-heading 0903.10 chargeable to Nil rate of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent period, therefore the show-cause notice neither could be issued invoking extended period nor could be alleged the suppression of fact as provided under proviso to Section 11A. He submits that the appellant through their letter dated 24.06.2002, intimated the Range Superintendent about their intention to manufacture the aforesaid products, claiming classification thereof under S.H.No. 09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the description of the product is suffix with the product name "Knorr Annapurna 4 O'Clock Tiffin - Chicken 'n' Spice" therefore it cannot be said that the Department was aware of the facts as per the case decided by Tribunal earlier. Therefore the demand for extended period and penalty under Section 11AC was rightly made by the lower authorities. 4. We have carefully considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the part of the appellant, therefore the demand of the duty for more than one year is not sustainable. For the same reason, penalty under Section 11AC also not imposable. As per above discussion, we set aside the demand for a period more than one year from the date of show-cause notice and penalty imposed under Section 11AC is also set aside. The appeal is partly allowed in the above terms. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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