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TMI Blog2018 (7) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... ly closer to a substantial and satisfying meal . Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying - Appeal dismissed - decided against appellant. - ST/29/2008-DB - Final Order No. 20985/2018 - Dated:- 24-7-2018 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER And HON BLE SHRI P.ANJANI KUMAR, TECHNICAL MEMBER Mr. H.Y.Raju, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meal). The Commissioner (A) vide Order-in-Appeal No. 127/2007 dated 24.12.2007 has confirmed the order of Joint Commissioner stating that tea and snacks is not a substantial meal as is understood by common people. 2. The Counsel for the appellants submitted that the Tribunal in the case of Welcome Hotel Vs. CCE Vadodara- 2009 (13) STR 375 (Ahmedabad) held that the high tea provided by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o how many number of snacks etc. so as to fulfill the meaning of substantial and satisfying meal is not required to be gone through. It is sufficient if as Mandap Keeper ; the appellants are provided catering services and the invoices raised by him show that the same were inclusive of charges for catering services. Even if such high tea as per the fixed menu agreed upon between service provider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in a casual manner (Oxford Dictionary). 5. Going by the above definitions and the public perception, we are of the opinion that a snack cannot be equated to a high tea; for that logic, it comes rarely closer to a substantial and satisfying meal . Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying. Therefore, we are of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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