2006 (3) TMI 626

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....Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 51,72,164/- and like sum of penalty. They have declared the items such as Navarathan Kurma, Mixed Vegetable Curry, Alu Mutter, Dal Makhani, etc. under the brand names 'Ashirvad' and 'Kitchens of India' belo....

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.... notification. He submits that even otherwise, the duty liability would not be more than Rs. 7,84,684/-. He relies on a large number of rulings, particularly draws our attention to the Tribunal decision in the case of Collector of Central Excise, Bangalore v. Anitha Sausages & Foods (P) Ltd. reported in 1999 (105) E.L.T. 410 (Tribunal) which pertains to Payasam - Annie special palada - Rice flakes....

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....e also submits that the classification could be under Chapter sub-heading 2108.99. He submits that the appellants did not contest the classification when the declaration, etc. filed. They cannot re-open the issue now. 3. In this context, the learned Counsel submits that the plea of the classification would be raised even in fresh proceedings as it is open in law. 4. On a careful co....