TaxTMI 
TaxTMI 
2002 (3) TMI 404
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.... the material period 1993-1994. They had filed classification list effective from 1-4-93, claiming classification of the above products under CSH 1803.00 and CSH 1905.90 respectively. The assessee had also mentioned "chocolates in various converted forms" as non-manufactured items cleared by them. The jurisdictional Asstt. Commissioner by Order No. 112/93-94, dated 14-12-1993 approved the classification of chocolate confectionery under CSH 1803.00 and classified chocolate-covered biscuits also under CSH 1803.00 instead of 1905.90 claimed by the party. The aggrieved assessee took up the matter before the Commissioner (Appeals), who classified the chocolate-covered biscuits under CSH 1905.11, which Tariff Entry had neither been suggested in t....
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....y as Annexure-I thereto. As per this break-up, an amount of Rs. 29,554.81 was claimed to be excess payment of duty on chocolate confectionery, an amount of Rs. 36,485.82 was claimed to be excess duty paid on chocolate-covered biscuits and the remaining amount of Rs. 2,81,558/- was sought to be refunded as the duty paid on non-excisable items. Annexure-I ibid acknowledged an amount of Rs. 25,039.27 as having been adjusted to the assessee's credit in RT-12 Returns of the relevant period. After such adjustment, the refund claim was for a total amount of duty of Rs. 3,22,559.36. The lower authorities have rejected the refund claim on concurrent grounds. As regards the refund claim in respect of excess duty paid on chocolate covered biscuits, th....
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....ubmits that, consequent upon inclusion of the value of the remoulded chocolates in the aggregate value of clearances of the appellants, an excess duty of Rs. 29,554.81 happened to be paid on chocolate confectionery and an amount of Rs. 36,485.82 on chocolate-covered biscuits. Both the amounts were liable to the refunded along with the amount of Rs. 2,81,558/- which had been paid as duty on the remoulded chocolates which were not excisable/chargeable to duty. In answer to a query from the Bench, however, ld. consultant submits that an appeal was preferred by his client against Order-in-Appeal No. 213/94, dated 5-4-1994 of the Commissioner (Appeals) and that, in that appeal, this Tribunal has passed a remand order after setting aside the said....
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.... in question comprises three distinct elements. The claim of Rs. 2,81,558/- is in respect of remoulded chocolates. There is no dispute of the fact that this item has been held to be non-excisable by this Tribunal as per Final Order No. 653/99-D, dated 2-7-1999 [1999 (114) E.L.T. 521 (T)]. Neither side has any case that the said final order of this Tribunal has not become final. That being so, there cannot be any difficulty in refund of any duty paid on remoulded chocolates. Inclusion of the value of the remoulded chocolates in the aggregate value of clearances of the assessee for the purpose of determining the extent of exemption under Notification No. 1/93-C.E. led to a situation in which the appellants had to pay duty of excise on the oth....