TMI Blog2009 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... oted in the judgment of Kothari Products Ltd. passed in context of A.P. General sales Tax Act- said judgment not applicable. Held that- the afore-stated reasons, without expressing any view on the merits of the case, we hereby set aside the impugned order of the CESTAT and we remit the cases to the CESTAT for de novo consideration in accordance with law. Since the matter is an old matter, we request the Tribunal to expeditiously hear and dispose of this batch of cases preferably within six months from today. The Civil Appeals are, accordingly, allowed. No order as to costs. - 4226-4227 of 2004 with C.A. Nos. 7029-7030, 7621 o - - - Dated:- 8-12-2009 - IN THE S.H. Kapadia and H.L. Dattu, JJ. S/Shri Rahul Kaushik, Shreekant N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chapter Note 3 which stated that Chapter 21 covered "Pan Masala" to mean any preparation containing betel nuts and any one or more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any other ingredients such as cardamom, copra and menthal. According to the Department, in the present case, the product in question was pan masala containing tobacco, hence, the product stood covered by Entry 2106.00. 5. On the other hand, the assessee(s) contended that their product, namely pan masala containing tobacco, came within Entry 2404.40, which dealt with chewing tobacco and preparations containing chewing tobacco. 6. This was the narrow dispute which arose for determination before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the merits of the case except to say that the judgment of this Court in Kothari Products is not applicable and, in our view, the Tribunal ought to have examined the scheme of the Central Excise Tariff Act which has not been done in these cases. 9. For the afore-stated reasons, without expressing any view on the merits of the case, we hereby set aside the impugned order of the CESTAT and we remit the cases to the CESTAT for de novo consideration in accordance with law. 10. Since the matter is an old matter, we request the Tribunal to expeditiously hear and dispose of this batch of cases preferably within six months from today. 11. The Civil Appeals are, accordingly, allowed. No order as to costs. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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