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TMI Blog2019 (10) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty was said to be demanded on the full value of the final complete food tray as served to the passengers on board the aircraft. There is nothing in the impugned order which will substantiate and support the claim of the Revenue on the taxability of such complete food tray on whole value. There are no reason to deviate from the observation of the Tribunal in the aforesaid case which has been consistently followed - appeal allowed - decided in favor of appellant. - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For Appellant: Ms. Padmavati Patil, Advocate For Respondent: Shri Ajay Kumar, ADC (AR) ORDER PER: DR.D.M. MISRA This is an appeal filed against Order-in-Original No.14/MI/ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. We have carefully considered the submissions advanced by both sides. The issue has been considered by this Tribunal at length in Taj Sats Air Catering s case (supra). After analyzing the relevant tariff entry and the issue in detail, it is observed as follows: - 9. We find that the show cause notice proposed a demand on the ground that the entire food tray served on board in the aircraft is an item manufactured by the appellant. The value accordingly was of entire tray alongwith various items contained therein. The said demand was confirmed by the Original Authority without discussing the appellant s plea of : - (a) The total cutlery bowl and the trays were supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts never had brand-name when they were cleared from the premises of the appellant. 11. We find that without examining the nature of manufacture and thereby the liability of the appellant the Original Authority straightaway moved to the classification of the impugned meal tray applying the provisions of Rule 3(c) of interpretation rules to determine the correct classification under Central Excise Tariff. He concluded that these food preparations would be appropriately classifiable under Heading 2108 which is the last occurring in numerical order amongst the headings which equally merit consideration. Here, we find that the Original Authority has not examined sequentially the application of the said interpretation rules and also it is not cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e staff and served to the passengers. In any case since the Department has not established the sustainability of the demand on the ground of manufacture, this aspect on brandname is not further examined by us. 14. The appellants strongly contested the demand on the ground of time bar. We find that the demand-cum-show cause notice was issued on 23-2-2010 for the period covering 1-2-2005 to 3-5-2006. It is seen that the notice has been issued after many years invoking extended period of time on the ground that the appellants suppressed the fact about the illicit removal of impugned goods with intend to evade payment of Central Excise duty. The Original Authority confirmed the said demand for extended period on the ground that the appellants w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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