2018 (7) TMI 1112

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....Member (Technical) Shri S. Sunil, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR) & Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar Heard on Miscellaneous Application. The said Miscellaneous Application was filed with a prayer for Early Hearing. Since the appeal was earlier listed for final hearing the Miscellaneous Application ....

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....o. 34/Commissioner/M-II/2009 dated 23/10/2009 passed by Commissioner of Central Excise, Meerut-II under Tariff Item No. 20052000 of Schedule to Central Excise Tariff Act, 1985 and that w.e.f. 01/03/2011 by virtue of Finance Act, 2011 goods falling under Chapter 20 of Schedule to Central Excise Tariff Act, 1985 have been imposed with Central Excise duty @5% adv. (If Cenvat credit is availed) or @1%....

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....3,67,384/-, Rs. 47,21,951/-, Rs. 41,39,152/-, Rs. 49,41,386/-, Rs. 2,28,90,900/- & Rs. 3,07,51,457/-. The above stated seven Show Cause Notices were adjudicated through impugned Order-in-Original No. 44-50/Commissioner/Hapur/2014-15 dated 26/02/2015. The learned Original Adjudicating Authority confirmed the demand of Rs. 7,49,86,186/- and imposed equal penalty. Aggrieved by the said order, appella....

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....he issue is covered by the said Final Order No. A/70806-70807/2017-EX[DB] dated 09/08/2017. 5. Having considered the submissions from both the sides and on perusal of the facts on record, we find that the contention of Revenue through above stated seven Show Cause Notices is that Potato Flakes manufactured by the appellant were classifiable under said Chapter 20 and therefore demands were raised.....