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2024 (3) TMI 847 - CESTAT CHENNAIProcess amounting to manufacture or not - classification of Savory Oats to be under 19042000 or not - period February 2015 to January 2016 - HELD THAT:- It is brought out that the very same issue was decided by the Tribunal in the appellant’s own case for different periods wherein the Tribunal has set aside the demand of Excise Duty, interest and the penalties. Following the decision of the Tribunal in the assessee’s own case in M/S. AMEYA FOODS VERSUS THE COMMISSIONER OF GST & CENTRAL EXCISE, COIMBATORE AND MR. I.R. NARAYAN VERSUS THE COMMISSIONER OF GST & CENTRAL EXCISE, COIMBATORE [2023 (8) TMI 1428 - CESTAT CHENNAI] which has been affirmed by the Hon’ble Apex Court in THE COMMISSIONER OF GST AND CENTRAL EXCISE VERSUS M/S AMEYA FOODS [2024 (2) TMI 369 - SC ORDER], the demand in the present case requires to be set aside - It was held by Tribunal that the product Savoury Oats / Silk Oats merit classification under CETH 1104 12 00 and not under 1904 20 00 as determined by the authorities below. The impugned order is set aside. The appeal is allowed.
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