TMI Blog2007 (4) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... l the stay application is disposed of. - E/71/2007 - 227/2007 - Dated:- 25-4-2007 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : S/Shri K.S. Ravi Shankar and N. Anand, Advocates, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellants are required to pre-deposit duty amount of Rs. 1,76,30,214/- an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under CH 11.01 with Nil rate of duty. However, their plea has been rejected solely on the basis of the Tribunal ruling rendered in the case of M/s. Favourite Food Products. 2. The learned Counsel files a copy of the Larger Bench judgment rendered in the case of Mahavir Food Products Others v. CCE, Vadodara and Vice Versa - [2007 (211) E.L.T. 29 (T) = 2007 (79) RLT 456 (CESTAT-LB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully considered the submissions. We notice that the item in question was earlier treated for classification under CH 11.01 at Nil rate of duty. However, the Revenue has proceeded to reclassify the same under CH 1904. The learned Commissioner has classified the product in the light of the judgment rendered in M/s. Favourite Food Products (cited supra). This judgment has been overr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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