https://www.taxtmi.com/caselaws?id=107156 The Commissioner upheld the classification of Popular Tea Mixture (PTM) and Premium Tea Recipe (PTR) under a different heading than argued by the appellants, citing relevant case law. The jurisdictional issue regarding the Commissioner's authority in Mumbai was raised, challenging the show cause notices' validity. After hearings, a reduced duty amount was confirmed for a limited period without imposing penalties. The appellants contested the demand, emphasizing procedural irregularities and incorrect duty calculations. Legal precedents from previous cases were crucial in challenging the demand raised through the show cause notices. en-us Thu, 05 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 11:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107156 The Commissioner upheld the classification of Popular Tea Mixture (PTM) and Premium Tea Recipe (PTR) under a different heading than argued by the appellants, citing relevant case law. The jurisdictional issue regarding the Commissioner's authority in Mumbai was raised, challenging the show cause notices' validity. After hearings, a reduced duty amount was confirmed for a limited period without imposing penalties. The appellants contested the demand, emphasizing procedural irregularities and incorrect duty calculations. Legal precedents from previous cases were crucial in challenging the demand raised through the show cause notices. Case-Laws Central Excise Thu, 05 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107156