TaxTMI 
TaxTMI 
2016 (11) TMI 1177
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.... the respondent ORDER Per Justice Dr. Satish Chandra Shri R.S. Gupta, ld. Counsel for the appellant submits that the assessee appellant is an Air caterer and engaged in the manufacture of food preparation such as Dal, Rice, Curry, Vegetables, Bread etc which were cleared from the factory without payment of excise duty. The appellant purchased certain packed items such as butter, curd, pickels e....
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....aj Sats Air Catering Ltd. Vs. CCE, Delhi-II in Excise Appeal No. E/1214/2011-EX(DB), where it was observed that: "13. Regarding the brand-name, we find that the Original Authority found that the appellants are supplying food preparations with brand-name to the airlines. Admitted facts are that the food prepared by the appellants is supplied without brand-name. In separate tray is the cutlery pou....
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....al Authority confirmed the said demand for extended period on the ground that the appellants were already registered with the Central Excise Department for the manufacture of cakes, pastries and Chocolates and are aware of the provisions of Central Excise law. As such, it was held that the compliance of Central Excise provisions for the impugned goods also rest with them and they have failed in al....
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....act catering to the airline is their main business, and no such similarly placed caterer was paying excise duty on such meals. The Tribunal accordingly, held that it is difficult to say that there was suppression of fact or wilful misstatement of facts or intention to evade payment of duty. We find in the present case on a similar situation the demand after many years of the impugned period is not....