2019 (6) TMI 1733

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....r No. 50595 of 2019 dated 30.04.2019 passed in Excise Appeal No. 51976 of 2018-DB. 2. Brief facts are that pursuant to investigation, Department issued two show cause notices disputing the classification of the product being 'Beneficiale Liquid' and 'DSN Capsules'. The show cause notices raised demand, adjudicated vide common order-in-original, as follows: S. No. Show Cause Notice No.  and date Appeal No. Period Demand (Rs.) 1 DGCEI/LZU/DRU/123/15/  6252 dt. 05.04.2017 E/52657 of 2018 01.03.2012 to 31.10.2015 3,82,64,152/- 2. V(15)Adj/DDN/Shreya / 55/2017/10599 dt. 27.12.2017 E/51976 of 2018 Nov. 2015 to June, 2017 1,65,97,694/- 3. Being aggrieved, the appellant filed two separate appeals for the two peri....

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....ng in the case of Commissioner of Customs, Trichy vs. JSW Steel Ltd. -2012 (284) ELT 680 (Tri. Chennai) wherein it was held that the report of the Chemical Examiner was not binding for classification. Accordingly, learned Counsel prays for recall of the final order and for tagging of both the appeals to be heard together. The appellant is relying on the ruling of the Hon'ble Supreme Court in the case of Honda Siel Power Products Ltd. Vs. Commissioner of Income Tax, Delhi-2008 (9) STR 117 (SC) wherein it was held that non consideration of any point or ruling raised at the time of hearing, is a mistake on the face of record and the judgement needs to be recalled and reheard. He also relied on some other judgment also which are as follows: i....