TaxTMI 
TaxTMI 
2016 (10) TMI 133
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.... 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 67,03,648/- (v) 28.01.08 01.04.07 to 30.09.07 59,37,010/- (vi) 18.09.08 01.1....
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....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 under chapter heading 21.08. Further, the original authority has confirmed the demand and also confirmed the demand on Gulabjamun Mix for wh....
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....r 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-Original No. 18/Commissioner/2011 dated 29-072011. M/s Ashok Grih Udyog Kendra Ltd., preferred an Appeal No. E/2835/2011 against the Order-in-Original....
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....anpur, 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 respect of Ashok Grih Udyog Kendra Ltd., the grounds of appeal in respect of Jaljeera and Dehati Buknoo (Hazmi), are same as stated above by M/s Shub....
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....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/quantity and sold to the consumers. It would, therefore, for all practical purposes would come within the Entry No. 184 and it cannot be said that it would come under....
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....o 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 in only trading of the same. The reason for not relying on the said statement that it was not manufacturing Gulabjamun Mix is not forthcoming in the Show Cause Not....