1984 (1) TMI 71

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....1975 a notification was issued by the Central Government exempting inter alia all kinds of food products and food preparations falling under Item 68 of the First Schedule of the Central Excises and Salt Act, 1944 from the whole of the excise duty leviable thereon. On 4th April 1975 the petitioners filed a classification-list claiming the benefit of the exemption under that notification. On 26th Ap....

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....a second letter asking the petitioners to file a fresh classification-list in respect of the flavouring agents as falling under Tariff Item 68. 2. On 25th May 1979 the Superintendent addressed a show cause notice to the petitioners which specified the amount of excise duty due at Rs. 9,39,340.93. The annexure to the show cause notice stated that enquiries had revealed that the petitioners' flav....

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.... that the Excise authorities had drawn samples of the petitioners' flavouring agents which had been tested by the Deputy Chief Chemist, Bombay, who, by his reports dated 16th June 1978 and 20th June 1978, had concluded that they were not food preparations. In Mr. Bulchandani's submission, these reports constituted fresh information or change of circumstances which entitled the Excise authorities t....