2007 (4) TMI 123

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....are taken up together for disposal as per law as the main issue pertaining to the process carried out by the appellants in bringing into existence a new product has not been dealt with by both the authorities. The impugned show cause notice alleged that the assessee had received raw materials from M/s. Tata Coffee viz. coffee/tea/sugar/dairy whitener and maltrodexin to manufacture pre-mix of coffe....

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....ecided by the authorities on 23-9-02 by a specific order. The same is binding as the same was not reviewed and reopened and there was no circumstance for reclassification. The appellants grievance is that this primary point has not been addressed by both the authorities which was necessary for confirming demands. Learned counsel submits that the Original Authority proceeded to confirm the demands ....

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....s to the facts of the case and in the Nestle India Ltd., case, the issue is only of classification Learned DR reiterated the departmental contentions. 2. On a careful consideration and on perusal of the entire records and impugned order, it is very clear that the show cause notice put the appellants to notice on the issue that the processes carried out by them brings into existence a new produc....