2019 (3) TMI 1487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri. V Sridharan, Sr.Advocate with Ms. Anjali Hirawat, Adv. for respondent ORDER Per: Dr. D.M. Misra 1. This is an appeal filed against Order-in-Appeal No. PII/PAP/267/2008 dated 31/12/2008 passed by the Commissioner of Central Excise, Pune-II. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of various types of bakery improvers, baking powd....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Revenue has submitted that first show-cause notice dated 08/04/2005 was issued to the respondent alleging wrong classification and short payment of duty invoking extended period of limitation for the period from July 2003 to March 2005. On adjudication, the demand was confirmed by the adjudicating authority. Aggrieved by the said order, appeal was filed before this Tribunal by the appellant. Af....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent submits that the learned Commissioner (Appeals) after analyzing the issue in detail including the evidences on record came to the conclusion that the product "Bakery Improvers" merit classification under Chapter subheading 1905 90 90. He submits that while passing the said order, the learned Commissioner referred to the subsequent judgement of this Tribunal in Helios Food Additives ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing authority to decide the issue of classification afresh taking into consideration all aspects of the case. In other words, it is an open remand by the Hon'ble Apex Court. Since the said matter is yet to be decided, we are of the view that it is prudent to remand the present case also to the learned adjudicating authority to decide all issues afresh, taking note of the principles of law settled ....