9911796707
Advanced Search 
TMI Blog2024 (8) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.9.2014 (impugned orders) involve common issues and are hence taken up for disposal together. 2. Brief facts of the case are that M/s. Saga Food Products Pvt. Ltd. (SFPPL) appellant in Appeal No. E/42531/2013 and M/s. Southern Health Foods Pvt. Ltd. (SHFPL) appellant in Appeal No. E/40005/2015 (formerly known as M/s. Southern Food Products (SFP) a partnership firm) were engaged in the manufacture of 'Health mix', 'Dia Mix', 'Dia Food', 'Ragi Malt', 'Badam Mix' and instant food preparations falling under Chapter Heading No. 1904 and 2106 of the First Schedule to the Central Excise Tariff Act, 1985. DGCEI visited the units and conducted an investigation. It was found that the appellants had not paid central excise duty by classifying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er by name Mr. Syed Sajan was also Managing Director. Another company by name SFPPL which was promoted by Mr. I.S.A.K. Nazar as Managing Director and his wife Mrs. I.S.A.K. Nazar as its Directors was holding the brand name Manna. The said firm was producing and clearing food mixes under their brand name MANNA. Both the companies SHFPL and SFPPL were existing at the same factory premises. The Ld. Counsel contested the issues stated in OIO individually, which shall be discussed a little later and requested that the impugned orders be set aside. 3.2 Shri M. Selvakumar, Ld. AR appeared for the respondent and took us though the impugned orders. He reiterated the points given therein. 4. We have carefully gone through the appeal papers and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of C. Ex, Pine III - 2019 (25) G.S.T.L. 271 (Tri. - Mumbai); Sun Rise Traders Vs Commissioner of Customs, Mundra [2022 (381) E.L.T. 393 (Tri. - Ahmd.)]. As stated by the Hon'ble Supreme Court in the case of Warner Hindustan Ltd. Vs Collector Of Central Excise, Hyderabad [(1999) 6 SCC 762 / 1999 (113) E.L.T. 24 (S.C.)] it is impermissible for the Tribunal to decide in favour of a classification that has not been pleaded before it or is laid for the first time in appeal, because the stage for setting out the factual matrix is before authorities below. The correct course for the Tribunal is to leave it open to the Authorities to issue a fresh show cause notice to the appellant for the future. This will give the appellant the oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the impugned period cannot be sustained. (b) 'Dia Mix' and 'Dia Food' classified by revenue under heading 2106 1000 of CETA 1985: As per the appellant Dia mix and Dia food basically contain Ragi [millet][50%], wheat 20% [food grain], 23% fried gram [a legume] and soya 5%, fenugreek [ vendayam] 2%. While ragi and fried gram provide protein, vendayam reduces the sugar level in the blood. The above ingredients are roasted and grounded and made into powder form as a composite mix and sold as 'Dia mix'/'Dia food'. It is a food substitute. Again it has been brought to notice by the appellant that the demand for the said goods was dropped and the classification left open vide OIO No: 33-34 / 2016 dated 21.07.2016. Hence we find that the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
