2012 (12) TMI 342

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....hi, Advocates, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order] :- The appellant vide instant applicant is seeking waiver of pre-deposit of the excise duty demand of Rs. 1,19,63,817/- with equal amount of penalty and interest confirmed against him vide impugned order. 2. The appellant is manufacturer of spices and masalas including "Jaljeera" and "Hazmi". Accord....

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....sue before the Hon'ble Supreme Court was whether Jaljeera could be termed as masala and the Hon'ble Supreme Court after taking note of ingredients of Jaljeera concluded that Jaljeera is nothing but a mixture of different spices prepared after grinding and mixing, as such, it is nothing but "packed masala" sold to the consumer. Learned Counsel submits that similarly "Hazmi" is also a mixture of gri....

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....e under Chapter 21 of the Central Excise Tariff Act, 1985. Learned AR has also tried to distinguish the judgment of Hon'ble Supreme Court relied upon by the learned Counsel of the appellant that judgment is in contest of Sales Tax Act and not under Central Excise Act. Shri S.R. Meena, AR further submits that earlier the Tribunal in the matter of Jalani Enterprises v. CCE, Jaipur reported in 2001 (....