2007 (4) TMI 468

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....vocates, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit duty amount of Rs. 1,76,30,214/- and equivalent amount towards penalty. The appellants were carrying on the process of bringing into existence 'Rice Flakes/Poha', locally known as 'Avalakki' bearing the brand name "Bhagyalakshmi".....

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....sp;The learned Counsel files a copy of the Larger Bench judgment rendered in the case of Mahavir Food Products & Others v. CCE, Vadodara and Vice Versa - [2007 (211) E.L.T. 29 (T) = 2007 (79) RLT 456 (CESTAT-LB)], which has overruled the decision of M/s. Favourite Food Products (cited supra). It is his submission that in Favourite Food Products case, the item was Corn while in the present case, it....

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....venue has proceeded to reclassify the same under CH 1904. The learned Commissioner has classified the product in the light of the judgment rendered in M/s. Favourite Food Products (cited supra). This judgment has been overruled by the Larger Bench judgment rendered in the case of Mahavir Food Products (cited supra). Prima facie, the appellants have a very strong case. As the learned JDR wants to g....