2012 (4) TMI 530

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....s, for the Appellant. Shri Sanjay Jain, AR, for the Respondent. ORDER Petitioner is seeking wavier of the condition of pre-deposit of Central Excise duty to the extent of Rs. 43,43,119/- confirmed by the order-in-original dated 3-8-2010 which was upheld by the impugned order-in-appeal dated 9-8-2011. M/s Sky Gourmet Air Catering Pvt. Ltd. are flight caterer. They prepare meal item in the ....

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....als and placed the same as per the specifications of the airlines; that he individual items, viz., curry, bread, rice etc. were placed in the bowls/plates which were wrapped with a cling foil to avoid spillage/contamination; that the items which were not be heated before serving, viz., bread fruit, salad, curd, etc. were placed in a tray as per the specifications of the airlines; that items such a....

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.... 3. Revenue is of the view that the complete tray of meal item is prepared with the brand name of the appellant and they have to pay excise duty on such items classifying them under sub-heading 2108.99 of Central Excise Tariff Act, 1985 which covers edible preparations of the food item with brand name. 4. Learned Counsel for the appellant submits that they are paying excise duty on the food ....

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....duty. Placing of brand name in the cutlery package can at best be termed as information indicating that the catering was done by the appellant. 7. Thus, in our considered view, the appellant has a prima facie case for waiver of the condition of pre-deposit. We may note that in a similar matter relating to Tej Sets Air Catering Ltd. the Tribunal granted stay vide order dated 21-11-2011 passed in....