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TMI Blog2018 (11) TMI 1815X X X X Extracts X X X X X X X X Extracts X X X X ..... red by this Tribunal at length in Taj Sats Air Catering s case [ 2016 (3) TMI 777 - CESTAT NEW DELHI ] where it was held that the Original 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 passengers. In any case since the Department has not established the sustainability of the demand on the ground of manufacture, this aspect on brand name is not further examined by us. There are no reason to deviate from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntegra and covered by the judgment of this Tribunal in the case of Taj Sats Air Catering Ltd. Vs. Commissioner of Central Excise, Delhi-II - 2016 (334) ELT 680 (Tri-Del) and subsequently followed by the Tribunal in the case of M/s Sky Gourmet Air Catering Pvt. Ltd. Vs. Commissioner of Central Excise, New Delhi - 2016 (11) TMI 1177-CESTAT-ND and in their won case vide Final Order No. A/50183/2017-EX(DB) dated 19.01.2017. 4. Learned AR for 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bowl or tray, wrap them with aluminium foil and supply in a trolley separately to the airline. In another set of tray they supplied various bought out items like cut fruits etc. which do not require pre-heating before service. The logo and name of the appellant in a label is placed inside the cutlery pouch again supplied separately not with the prepared food items like dal, roti, etc. In other words the food items prepared and supplied by the appellants 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand is not sustainable on this ground. 13. Regarding the brand-name, we find that the Original 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 passengers. In any case since the Department has not established the sustainability of the demand on the ground of manufacture, this aspect on brand-name is not further examined by us. 14. The appellants strongly contested the demand on the ground of time ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding in catering service to various airlines is very well known fact. In fact catering to the airline is their main business, and no such similarly placed caterer was paying Excise duty on such meals. The Tribunal accordingly, held that it 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 time-bar. 6. The aforesaid judgment is subsequently followed in Sky Gourmet Air Catering Pvt. Ltd.'s case (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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