2018 (6) TMI 993

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....their product as "Zafrani Zarda Flavoured Chewing Tobacco". They paid the Central Excise duty on the basis of MRP under Section 4A of the Act. On the basis of some intelligence, the Central Excise Officers visited the factory premises of the appellant and found that the appellant are manufacturing 'Zarda Scented Tobacco' which was classifiable under Heading No. 24039930. A show cause notice was issued to the appellant wherein contended that as per Notification No. 2/2006-CE dated 01.03.2006 issued under Section 4A of the Act, in supersession of Notification No. 13/2002-CE (N.T.) dated 01.03.2002, only Chewing Tobacco was notified under Section 4A and 'Zarda Scented Tobacco' falling under Heading No. 24039930 was not notified. Accordingly, t....

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....e said Tariff heading No. 24039930 was included vide amendment Notification No. 16/20006-CE (N.T.) dated 11.07.2006. He submits that the Government has clarified with regard to the transformation of central excise tariff from 6 digit to 8 digit tariff heading that all the benefits are available during the period when the tariff item number was 6 digit will continue subsequent to introduction 8 digit tariff heading number. Therefore with this position, the appellant's product should not be taken out from the notification issued under Section 4A. He placed reliance on the judgement of the Tribunal in the case of Urmin Products Ltd. Vs. CCE, Ahmedabad - 2010 (256) ELT 597 (Tri.-Ahmd.) wherein, the identical issue was involved and the Tribunal ....

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....re the department. He further submits that they have declared their product under heading no. 24039910 in their monthly ER-I Return filed from time to time to the department. Therefore, there is no suppression of fact, hence, the entire demand is time barred. He placed reliance on the following judgements in favour of the appellant:- (i) CCE, Daman vs. Enar Traders Pvt. Ltd. - 2009 (242) ELT 245 (Tri.-Ahmd.) (ii) CCE, Raipur vs. Steel Authority of India Ltd. - 2006 (200) ELT 245 (Tri.-Ahmd.) (iii) SRV Automotions vs. CCE, 2007 (211) ELT 346 (Tribunal) (iv) CCE vs. Rohit Industries Ltd. - 2009 (242) ELT 240 (Tri-Mum) (v) Komal Trading Com. Vs. CC, 2014 (301) ELT 506 (Mum) (vi) Gulab Gundhi Tobacco Co. vs. CCE - 2018 (8) GSLT ....