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Issues: Whether the goods manufactured by the appellant were classifiable as Jarda Scented Tobacco or Chewing Tobacco, and whether the confirmed duty, interest and penalty were sustainable.
Analysis: The dispute turned on the proper tariff classification of the manufactured product. The Tribunal applied the binding decision of the Apex Court in the appellant's own connected matter, where identical factual findings showed that the product had the same ingredients and characteristics as Jarda Scented Tobacco and that the appellant had changed its stand to obtain a lower duty incidence. The adjudicating authority's findings were based on the chemical examination report and on the conclusion that the goods were deliberately misclassified and misdeclared. On that basis, the confirmed duty was upheld. Since interest follows the withholding of duty, it was held to be payable on the confirmed demand. The penalty was also sustained because the record showed suppression and deliberate misdeclaration with intent to evade central excise duty.
Conclusion: The classification as Jarda Scented Tobacco was affirmed, and the demand of duty along with interest and penalty was upheld against the appellant.
Ratio Decidendi: Where the Apex Court has conclusively held, on materially identical facts, that the assessee misclassified the product to evade duty, the same classification and consequential duty, interest and penalty must be sustained in the subsequent connected proceedings.
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