BOMBAY SNUFF PVT LTD Vs. UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI

JUDGEMENT

(1.) The challenge in this petition is to the final order dated 19th August, 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench at New Delhi. The order dated 29th December, 2003 passed in Appeal by the Commissioner, Customs and Central Excise (Appeals), Nagpur, is also under challenge. The appellant claims that the order passed by the Joint Commissioner, Central Excise, Bhandara, dated 5th December, 2002, directing refund of an amount of Rs.71, 55, 1182 under Section 11B of the Central Excise Act, has been set aside by the Commissioner and it is maintained by the appellate Tribunal.

(2.) Heard Shri Anand Jaiswal, the learned Senior Advocate assisted by Shri W.T.Mathew, Advocate for the appellant and Shri Shantanu Khedkar, learned Advocate along with Shri Marathe, Advocate for respondent Nos. 1, 3 and 4 i.e. Department of Central Excise.

(3.) It is not in dispute that prior to 1st April, 1989, the manufacturers of snuff of tobacco were classified under Entry No. 2404.50 under the Schedule to the Central Excise Tariff Act and the basic excise duty payable was to the extent of 25%. With effect from 1st April, 1989, another Entry No. 2404.60 was introduced in respect of preparation of snuff of tobacco in any proportion and the duty payable in respect of it was of 10%.