TaxTMI 
TaxTMI 
2024 (5) TMI 257
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....classification of the goods in question, which are mixed spices, has been accepted under the heading 09109100 of the GST Tariff. The Order dated 30th June 2021, which arose out of the same investigation and the show cause notice issued to the petitioner, was adjudicated by the Principal Commissioner by the said order. The relevant part of the order reads thus: 16. Further I have gone through the Order in Original dated 13.03.2009 bearing No. 37/CEX/2008-09 dated 13.03.2009 issued by the Commissioner of Central Excise, Pune-III Commissionerate in the case of the Noticee's factory located at 44, Hadpsar Industrial Estate, Pune-13. The Product dealt in the said OIO dated 13.03.2009 and the subject SCN dated 02.05.2008 were Sambar Masala....
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....sification of the products, Therefore, I conclude that the issue of classification dealt in the impugned SCN dated 18.06.2020 is no more, res integra as the same same has been already decided in favour of the Noticee vide the aforesaid Order in Original. 17. In view of this, I do not find any reason to deviate from the view taken by the Hon'ble Tribunal/Courts as stated above so as to maintain uniformity and consistency to hold the classification of impugned goods-Spice Mix under Chapter sub heading 09109100 and tp follow judicial discipline. It is the bounden duty of the Adjudication Authority to follow the principle of 'stare decisis' (the legal principle of determining points in litigation according to precedent) as held i....
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.... A178 (Supreme Court). On the basis of the above discussion and findings, as the issue raised in the SCN dated 18.06.2020 is no more Res Integra and following the principles of Stare Decisis, I conclude that the impugned show cause cum demand notice dated 18.06.2020 is not sustainable on merits and hence is to be set aside. I hold that the impugned goods i.e. Spice Mix manufactured by the Noticee are classifiable under chapter heading 09109100 of CETA and not under chapter heading 21039040 as proposed by the impugned SCN dated 18.06.2020." 2. Surprisingly, the Additional Commissioner, despite being pointed out the order of the Principal Commissioner, does not follow the same. In our opinion, the following findings of the Additional Com....
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....ssioner, Central GST, Pune. The said decision is under challenge before CESTAT by the Deptt. It is contention of the notice the said decision is bound on lower authorities and Deptt. bound to follow the same. In this regard it is seen that order passed by the Commissioner under Central Excise Act is not binding on any other adjudicating authority while deciding cases under GST Act, more so same has not been passed under Appellate jurisdiction so as to make it binding on lower authorities as claimed by the noticee. It can have mere persuasive value only. The issue in hand is not addressed in specific by any Board circular. Hence the only issue is whether the rationale thereof justify the classification adopted by the noticee in the present c....