SWASTIK UDYOG Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal filed by M/s. Swastik Udoyog, the matter relates to the demand of central excise duty on the clearances of the product referred to as 'Pan Chutney' during the period 1993 -94. The Asstt. Commissioner of Central Excise, Noida, had classified under his order -in -original dated 1 -2 -1995 the said product under sub -heading no. 2107.91 of the Central Excise Tariff. Earlier the Asstt. Collector of Central Excise, Noida, had classified the said product vide order -in -original dated 9 -2 -1994 under sub -heading no. 2103.11 of the Central Excise Tariff, and the Collector of Central Excise (Appeals) had set aside the same under his order -in -appeal dated 18 -10 -1994 classifying the product 'Pan Chutney under subheading no. 2107.91 of the Tariff. In the meanwhile, demand show cause notice was issued on 7 -9 -1994 and after extending the benefit of small scale exemption notification no. 1/93 -CE dated 28 -2 -1993, demand of Rs. 1,68,588.69 was confirmed by the Asstt. Commissioner of Central Excise under his above mentioned order -in -original dated 1 -2 -1995. Under the impugned order -in -appeal dated 27 -10 -1995, the Commissioner of Central Excise (Appeals) confirmed the classification of the product in question under sub -heading no. 2107.91 of the tariff and upheld the demand of Rs. 1,68,588.69.

(2.) THE matter was heard on 11 -5 -2000 when Shri J.S. Agarwal, advocate, referred to the earlier show cause notice dated 4 -3 -1993 for the period 1 -4 -1992 to 11 -1 -1993 which had been dropped by the Asstt. Collector of Central Excise under his order -in -original dated 9 -2 -1994. This order had been challenged by the Department before the Collector of Central Excise (Appeals), Ghaziabad. The Collector of Central Excise (Appeals) under his order -in -appeal no. 67/94 dated 30 -5 -1994, in appeal of a different assessee but with -regard to the same product, had taken a view that the product Tan Chutney' was correctly classifiable under sub -heading no. 2107.91 of the Tariff. Following that earlier decision dated 30 -5 -1994, the Commissioner of Central Excise (Appeals), Ghaziabad, under order -in -appeal dated 18 -10 -1994 set aside the order -in -original dated 9 -2 -1994 and classified the said product under subheading no. 2107.91 of the Tariff.

(3.) WE have carefully considered the matter. The issue of classification of the product Tan Chutney' has been settled by the Tribunal in the appellants' own case in appeal no. E/2304/94 -D wherein it has been held that the same was classifiable under sub -heading no. 2107.91 of the Tariff. The Tribunal had relied upon their earlier decision in the case of Hari Chand Shri Gopal v. CCE, Meerut, 1996 (83) E.L.T. 281 (T), which as recorded in the decision in the appellants' case has been confirmed by the Supreme Court. Thus, the matter of classification has been finally settled at the highest level against the appellants.