2018 (12) TMI 1576

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....on of Hajmola Candy under chapter 30 of the Central Excise Tariff Act, 1985 and same has attained finality by order of this Tribunal dated 25.03.1994 reported in 1994 (71) E.L.T. 1069 holding that Hajmola Candy contains 25% active ingredients and 75% sugar merits classification under chapter heading 3003.30 as Ayurvedic Medicine and not under chapter heading 1704.90 as sugar confectionary of Central Excise Tariff Act, 1985. Thereafter the appellant continued to classify Hajmola Candy under chapter 30 of Central Excise Tariff Act. Vide show cause notice dated 05.04.2000 in respect of the appellant's Baddi Unit, the Revenue sought to re-classify the said product under chapter heading 2108.90 as miscellaneous edible preparations. The matter wa....

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....ng authority confirmed the classification proposed in the show cause notice. Against the said order, the appellant is before us. 2. The learned Counsel for the appellant submits that the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for the earlier period can be raised as held by the Hon'ble High Court of Bombay in the case of Eco Valley Farms & Foods Ltd. v. Commissioner of C.Ex., Pune-III [2013 (290) E.L.T. 49 (Bom.)]. He further submitted that the order of Commissioner(Appeals) would not fall within the ambit of the scope of the word 'approval assessment or acceptance' referred under section 11A of Central Excise Act, 1944, therefore, the demand is not related to any 'ap....

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.... can be issued to the appellant for the period September 2004 to August 2005 or not? 6. We find that similar issue came up before the Hon'ble High Court of Bombay in the case of Eco Valley Farms & Foods Ltd. (supra) wherein the Hon'ble High Court has observed as under:- "33. The fact that Section 11A of the 1944 Act as amended by the Finance Act 2000 empowers the Central Excise Officer to demand excise duty for a period of one year prior to the issuance of show cause notice even if duty was not paid on account of approved classification list/price list/assessment order, it does not mean that the AO can disregard the orders passed by the higher authorities. By amending Section 11A, the legislature has empowered the AO to demand duty no....