Custom, Excise & Service Tax Tribunal
Marko Foods vs Kanpur on 26 September, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT No. I
APPEAL No.E/70128,70129/2015-EX[DB]
(Arising out of Order-in-Original No.KNP-EXCUS-000-COM-002-15-16
dated 03/09/2015 passed by Commissioner, Central Excise, Kanpur )
M/s Marko Foods & Appellants
(In appeal No.E/70128/2015)
Shri Naman Mandhyan, Partner
(In appeal No.E/70129/2015)
Vs.
Commissioner, Central Excise, Kanpur Respondent
Appearance:
Shri Jitin Singhal (Adv.) & Shri Pravesh Bahuguna for Appellant Shri Gyanendra Kumar Tripathi Asstt. Commer. (AR), for Respondent CORAM:
Hon'ble Mrs. Archana Wadhwa, Member (Judicial) Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 26/09/2018 Date of Decision : 26/09/2018 FINAL ORDER NO. 72521-72522 / 2018 Per: Archana Wadhwa Dispute in the present appeals relates to the correct classification of the appellant‟s product "Parle 2-in-1 Eclairs". Whereas appellant have claimed the classification of the same under Tariff Items No.17049020 as „Boiled Sweets‟, the Revenue has clarified the same under Tariff heading of 17049030 as „White Chocolate‟ and has denied the benefit of Notification No.3/2006-CE dated 01.03.2006(Sr.No.16) 2 APPEAL No.E/70128, 70129/2015-EX[DB] and Notification No.12/2012-CE dated 17.03.2012 (Sr.No.19).
2. Both sides agree that the said disputed issue stands decided by the earlier decision of the Tribunal in the same assessee‟s case vide Final Order No.71631- 71634/2018 dated 24.07.2018. It stands held that the goods are not classifiable under Tariff items No.17049030 as held by the Revenue and the assessee is entitled to the benefits of notification in question. Accordingly, the earlier impugned orders for the earlier periods confirming the demands stands set aside.
3. Inasmuch as the issue is settled, we, by following the above referred decision set aside the impugned order and allow the Appeal with consequential relief to the appellants.
(Dictated in Court)
Sd/- Sd/-
(Anil G. Shakkarwar) (Archana Wadhwa)
Member (Technical) Member (Judicial)
Nihal