TaxTMI 
TaxTMI 
2016 (10) TMI 133
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.... Grih Udyog Kendra Ltd., is also covered in appeal filed by Shubham Goldiee Masale (P) Ltd. and therefore both the appeals are taken together for decision. 2. In respect of, Shubham Goldiee Masale (P) Ltd., who are manufacturer of different types of Masale such as Jaljeera, Dehati Buknu (Hazmi), Diabetic Masala, Milk Masala, Shikakai Powder etc., are also involved in sale of Gulabjamun Mix (Only Trading). They were issued with show cause notices as detailed in Table below:- Table SCN Dated Period Demand (Rs.) (i) 04.08.06 01.01.02 to 31.03.05 3,14,45,768/- (ii) 16.01.07 01.04.05 to 31.03.06 1,47,87,417/- (iii) 06.02.07 01.04.06 to 30.09.06 63,71,831/- (iv) 19.07.07 01.10.06 to 31.03.07 67,0....
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....cking of the goods falling under Chapter Heading 21.08/21.06 amounts to manufacture. Therefore, Shubham Goldiee Masale (P) Ltd., were called upon to show cause as to why the various Masalas manufactured by them should not be classified under chapter heading 21.08/21.06 and Central Excise duty as stated in show cause notices stated above should not be demanded from them. In addition, there were other proposals for penalty and interest etc. All the Show Cause Notices were adjudicated through Order-in-Original No. 18/Commissioner/2011 dated 29-07-2011 wherein the Original Authority has refused to accept the classification under Chapter Heading 09.03 claimed for the Shubham Goldiee Masale (P) Ltd., and held that all the commodities were covered....
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....ated 29-07-2011. In the said adjudication order the Original Authority has classified Jaljeera and Dehati Buknoo called as Hazmi under chapter heading 21.08 for period before 01-03-2005 and in sub heading 2106 after 01-03-2005 and confirmed the demand totaling amounting to Rs. 1,19,73,817/- for the period from 01-12-1996 to 31-05-2006. The Original Authority dropped the demand of duty raised against the goods viz. Rayata Masala, Chaat Masala, Daal Masala, Chana Masala, Dahi Bara Masala, Chatpata Masala, Tea Masala, Muri Masala, classifying them under chapter 09. In addition there was order for demand of interest and imposition of penalty. 3. M/s Shubham Goldiee Masale (P) Ltd., preferred an Appeal No. E/2861/2011 against Order-in-Origina....
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....o be falling under Chapter Sub-heading 09.03 and the said order of Additional Commissioner has been accepted by Commissioner of Central Excise, Kanpur, who happens are to be the Adjudicating Authority in the impugned orders (c) in respect of, Gulabjamun Mix, they have contested that they relied upon document (RUD-04) along with Annexure-A. The said Annexure-A indicates that Shubham Goldiee Masale (P) Ltd., has always stated that they were not manufacturing Gulabjamun Mix but they were involved in only trading. Therefore, they did not attract provisions of Section 11A (1) of Central Excise Act, 1944 in respect of Gulabjamun Mix. Therefore, the demand confirmed by Original Authority in respect of Gulabjamun Mix is contrary to law. 5. In re....
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....parate commercial commodity altogether which could be taxed separately. It is settled law that when one particular item is covered by one specified entry, then the Revenue is not permitted to travel to the residuary entry. If from the records it is established that the product in question could be brought under a specific entry then there is no reason to take resort to the residuary entry. There is no doubt that Jaljira is a drink. The contents of Jaljira is put into water and taken as digestive drink but when we look into the manner and method of preparation of the product Jaljira, we find that it is a mixture of different spices after grinding and mixing. Therefore, it is nothing but a Masala packed into packets of different nature/quanti....
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....epted by the Department. The issue is now settled that Dehati Buknoo (Hazmi), Milk Masala are classifiable under 09.03 or similar such classification subsequent to 01-03-2005 and since the impugned orders have confirmed the demand treating Dehati Buknoo and Milk Masala under 21.08, the said demand does not sustain. In respect of Gulabjamun Mix, we find that the reliance for issue of Show Cause Notice dated 26-02-2009 is placed on letter dated 23-01-2009 submitted by Shubham Goldiee Masale (P) Ltd, along with Annexure-A and the said Annexure is enclosed to Show Cause Notice indicates that Shubham Goldiee Masale (P) Ltd, had claimed in the said communication that they were not involved in manufacture of Gulabjamun Mix but they were involved i....