UNION OF INDIA COLLECTOR OF CENTRAL EXCISE JAIPUR COLLECTOR OF CENTRAL EXCISE AHMEDABAD Vs. FOOD SPECIALITIES LTD

JUDGEMENT

(1.) Shri Vellapally, learned Senior Counsel for the respondent-assessee, states that this appeal arises out of a consequential order made pursuant to the decision reported in Dalmia Industries Ltd. v. CCE" pertaining to classification in respect of the same assessee. He submits that the question of classification was decided by the tribunal in the assessee's favour and even though a caveat was filed in this court by the assessee, there is no intimation of any appeal being filed by the department against the tribunal's decision pertaining to classification. He submits that irrespective of the merits of the tribunal's decision on the question of classification, if the decision in the assessee's favour has become final, the question of the consequential order about quantum made by the tribunal in favour of the assessee, cannot alone be challenged by the department. He submits that this appeal must fail for this reason alone because the question of correctness of the view taken by the tribunal on the question of classification is no longer open in respect of the product known as "new Sapan Dairy Special".

(2.) In view of the above statement made by the learned counsel for the assessee-respondent, and it not having been shown to us that the department has challenged the tribunal's decision on the question of classification reported in Dalmia Industries case this appeal must fail for this reason alone.

(3.) The appeal is dismissed.