TaxTMI 
TaxTMI 
2017 (9) TMI 778
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....ran, Member (Technical) Shri M.S. Srinivasa, Advocate For the Assessee Shri S. Govindarajan, AC (AR) For the Resvenue ORDER Per B. Ravichandran All the four appeals are on the common issue involving the same assessee and accordingly are taken up for together for disposal. Two appeals are filed by appellant-assessee and two appeals are filed by Revenue. 2. The common issue involved is the cla....
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....and decision. In fact, we note that for the later period, the original authority himself dropped the demand quoting the Tribunal s order as well as acceptance of such order by Ministry. 3. We have heard both sides and perused appeal records. 4. Admitted facts are that the classification of the impugned goods are subject matter of decision by the Tribunal wherein the appellant- assessee is one of....
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....rial evidence put forth by Revenue. No samples were drawn nor any test carried out. Therefore, the burden of proof lies on the Department to establish that the products have lost their essential characteristics of spices. He also adopted the submissions made by learned senior counsel and the decisions relied by them. He drew attention to the definition of modern cookery for teaching and trade (Pag....
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....red and cleared under various brand names by the appellants, ... .... ..... (ii) In respect of M/s. Maami Foods Pvt. Ltd., except bajji bonda mix and payasam mix all other goods manufactured by the appellant under various brand name are classifiable under 0910 91 00 and the demand of excise duty confirmed is set aside except for those two above items. (iii) Since the classification of foods he....