2024 (6) TMI 680

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Mayur Jain, Advocates for the Appellant Shri C.S. Vinod, Authorized Representative for the Respondent ORDER Heard both sides and perused the case records. 2. Briefly stated, the facts of the case are that the appellant is engaged in the manufacture of Biscuits, Namkeens, Confectionaries, Chocolates, etc. The appellant also manufactures 'Cheeslings' and claimed classification under Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provided therein covers the product i.e., 'edible preparation in ready for consumption form', which is a generic description. The show cause notice dated 13.06.2014 issued in this regard was adjudicated vide impugned order dated 29.12.2014, wherein the original authority has confirmed Central Excise duty demand of Rs.63,37,424/- along with interest and also imposed equal amount of penalty on the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsidered the submission made by both sides. We find that the products in question are "Cheeselings" and "Musst Bites". Though these products are not fried items but sold as Namkeen. There is no definition of "Namkeen". Therefore, it cannot be concluded on the basis that whether the goods is a fried one or otherwise. In such case, the principle of common parlance has to be applied. From the packag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....preparations in ready for consumption form is also included. Therefore though we hold that the product is "Namkeen" but even if it is not "Namkeen" it is covered under similar edible preparations in ready for consumption form. Therefore, in our view, the product "Cheeselings" and "Musst Bites" are covered under Sr. No. 29 of the exemption notification 3/2006-C.E dated 01.03.2006. 6. As pe....