2016 (11) TMI 1177

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..... hat Out of Food preparations as contained in the food tray served to the passengers on board, admittedly, the appellants did prepare dal, roti, rice, curry etc. and supplied the same in trays and bowls covered with aluminium foil. However, these are not the items on which Central Excise duty is sought to be demanded. The Central Excise duty was said to be demanded on the full value of the final co .....

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..... manufacture of food preparation such as Dal, Rice, Curry, Vegetables, Bread etc which were cleared from the factory without payment of excise duty. The appellant purchased certain packed items such as butter, curd, pickels etc. The airlines supplied tray, tray mat, cutlery pouch, napkins, water bottles etc. The meal trays consisting of items manufactured by the appellant, bought out packed items .....

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..... inal Authority found that the appellants are supplying food preparations with brand-name to the airlines. Admitted facts are that the food prepared by the appellants is supplied without brand-name. In separate tray is the cutlery pouch which contains the label with logo and name of the appellant. The same is supplied separately. These are put together by the airline staff and served to the passeng .....

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..... facture of cakes, pastries and Chocolates and are aware of the provisions of Central Excise law. As such, it was held that the compliance of Central Excise provisions for the impugned goods also rest with them and they have failed in all fronts. Since, the appellants failed to disclose the activities of supply of food preparation with their brand-name to different airlines; extended period was jus .....

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..... t is difficult to say that there was suppression of fact or wilful misstatement of facts or intention to evade payment of duty. We find in the present case on a similar situation the demand after many years of the impugned period is not sustainable in view of the facts and circumstances of the case. As such, we find the impugned order is not sustainable both on the question of manufacture and on t .....

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