SHRI ABRAHAM J. THARAKAN, Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THESE appeals have been filed against Order -in -Original No. 38/2005 dated 7.10.2005 passed by the Commissioner of Central Excise, Cochin.

(2.) THE issue in these appeals is the correct classification of SUMERU Brand of fish, prawns and other food preparations of meat (as described in the Order -in -Original) produced and cleared by the appellants. The Adjudicating Authority has classified the impugned goods under Central Excise Tariff Heading No. 1601.10. Further, he has confirmed an amount of Rs. 42,30,929/ - for the period from June 2003 to March 2004 under Section 11A of the Central Excise Act 1944. Interest under Section 11AB has been demanded. A penalty of Rs. 10,00,000/ - under Rule 25 of the Central excise Rules 2002 has been imposed on the appellant unit. A personal penalty of Rs. 5,00,000/ - has been imposed on A.J. Tharakan, Chairman and Director of the appellant unit under Rule 26 of the Central Excise Rules 2002. The appellants strongly challenge the impugned order.

(3.) SHRI A.K. Jain, learned advocate appeared on behalf of the appellants and Shri K. Sambi Reddy, learned JDR appeared for the Revenue. The learned advocate urged the following points.