2022 (2) TMI 1072

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh Pareek Mr. Arjun Singh ORDER D.B. Civil Misc. Application No.1291/2018 In D.B. Central/excise Appeal No. 52/2018 For the reasons stated in the application and those made out before us during the course of arguments delay caused in filling the appeal is condoned. IA stands disposed of. D.B. Central/excise Appeal Nos. 52/2018, 51/2018, 53/2018, 54/2018, 55/2018 and 56/2018: These appeals arise out of common background. The facts may be noted from D.B. Central/excise Appeal No.51/2018 which is treated as a lead case. The respondent-assessee is engaged in preparing Boora (brown sugar), mishri, batasha and makhana. The Commissioner of Central Excise issued a show-cause notice dated 01.10.2003 in which he has alleged that the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which is known as Batasha. It is commonly used in ceremonies, Prasad, consumed directly as food, and also use as antidote for heartstroke. (4) Chironjidana/Makhana : Sugar is mixed with water along with some ingredients like citric acid, hydro- sulphide, Milk powder and thereafter boiled to certain time to remove the impurities as sludge and then the solution is boiled for a certain period and the heated concentrate molten mass obtained is poured into rotating copper/iron pot. Due to the rotation the mixture solidifies into small rough round form on cooling known as Chironjidana or Makhana. It is commonly used as Prasad, and a sweet Chabena. This is also consumed directly as food." According to the Commissioner, preparation of these it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me ingredients like citric acid, hydro-sulphide, Milk powder and thereafter boiled to certain time to remove the impurities as sludge and then the thick boiled super saturated solution is poured into steel trays where threads are placed and kept for few days for crystallization to from large crystals around thread. The crystal are separated from molten liquid and dried. Large crystals are also broken and crushed into smaller pieces. The product is used in temples, restaurants, Ayurvedic medicinal preparation and on the festive occasion. (3) Batasha- sugar is mixed with water along with some ingredients like citric acid, hydro-sulphide, Milk powder and thereafter boiled to certain time to remove the impurities as sludge and then the thick....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner on the question of exciseability of the product but held that extended period of limitation could not have been invoked. This decision was carried before the Supreme Court by the assessee but the SLP was dismissed. The revenue has filed the appeal to the extent the Tribunal has not permitted invocation of larger period of limitation. We have heard learned counsel for the parties at considerable length. At the outset learned counsel for the assessee raised an objection that the appeals are not maintainable before the High Court in view of Section 35L of the Central Excise Act. We are however of the opinion that the appeals concernd only the question of invocation of larger period of limitation and such question is not hit by the pro....