COMMISSIONER OF C. EX. Vs. PARRYS CONFECTIONERY LTD.

JUDGEMENT

(1.) THIS revenue appeal is filed against Order -in -Appeal No. 238/96 (M), dated 14 -10 -97 passed by CCE (A) Chennai, by which he has set aside the Order -in -Original classifying the item "sugar boiled milk" cleared by the assessee to their job worker for processing and manufacture of confectioneries.

(2.) The OIO confirmed the allegation made in the SCN that boiled milk in sugar was "condensed milk" classifiable under chapter sub -heading 0401.14 attracting 10% BED ad valorem, and hence the demands on the condensed milk cleared during the period from January '95 and December '95 in terms of the SCN was required to be confirmed. Penalty of Rs. 100/ - was also imposed for violation of Rules 173B, 173C, 52 and 52A of the C.E. Rules read with other proviso of the Act.

(3.) THE Commissioner gave the finding in para -4 in the light of Apex Court judgment rendered in Travancore Electro -Chemical Inds. Ltd. v. CCE, Cochin, reported in : 1997 (94) E.L.T. 279 (S.C.) which is as follows : -