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TMI Blog2019 (3) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Supreme Court and the Hon’ble Supreme Court pleased to remand the matter to the adjudicating authority to decide the issue of classification afresh taking into consideration all aspects of the case. In other words, it is an open remand by the Hon’ble Apex Court - Since the said matter is yet to be decided, it is prudent to remand the present case also to the learned adjudicating authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Chapter sub-heading 1905 90 90 of CETA, 1985. They have cleared the branded bakery improvers without payment of duty classifying their products under Chapter sub-heading 1905 90 90 of CETA, 1985. The department alleged that the said product is classifiable under 2106 90 99 of CETA, 1985 and accordingly, periodical show-cause notices were issued to the appellant raising total demand of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the matter to the adjudicating authority to decide the issues in accordance with the findings recorded by the Tribunal, which is reported as 2010 (268) ELT 422 (Tri- Mumbai). Aggrieved by the said order, respondent filed an appeal before the Hon ble Supreme Court and the Hon ble Supreme Court allowed their appeal observing that the remand to the adjudicating authority by the Tribunal be an op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that therefore, the matter be decided by this Tribunal on the basis of judgement in the case of Helios Food Additives Pvt. Ltd. 5. We have carefully considered the submissions advanced by both the sides. We find that the impugned show-cause notices have been issued referring to the show-cause notice dated 08/04/2005 for the earlier period proposing classification of the product Bakery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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