TMI Blog2011 (9) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/18/86-CXI, dated 14-8-86. - CESTAT ought to have considered whether by the process of treatment the Tamarind Kernal Powder has undergone a change when TPT-12 is manufactured and sold as a marketable commodity. However, the CESTAT has not answered this issue. In our view, this is a primary issue which should have been considered and answered by the CESTAT. - matter remanded back for fresh consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T for short), has filed this Appeal under Section 35L(b) of the Central Excise Act, 1944. 2. In this Appeal the issue that falls for our consideration and decision is whether TPT-12 (treated Tamarind Kernal Powder) is classifiable under Heading 11.01 of the Schedule to the Central Excise Tariff Act, 1985 as product of milling industry as claimed by the assessee or under Heading 13.01 as a gum a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reply filed by the respondent, has vacated the show cause notice. 6. The revenue, being aggrieved by the orders of the Adjudicating Authority, had filed an appeal before the Commissioner of Central Excise Customs (Appeals) who, by order dated 18-6-2002, has allowed the appeal and set aside the orders passed by the Adjudicating Authority. 7. The assessee, being aggrieved by the aforesaid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid issue, the CESTAT has merely relied upon the circulars/instructions issued by the Board in F.No. 10/18/86-CXI, dated 14-8-86. 12. In our view, the CESTAT ought to have considered whether by the process of treatment the Tamarind Kernal Powder has undergone a change when TPT-12 is manufactured and sold as a marketable commodity. However, the CESTAT has not answered this issue. In our vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter as earlier as possible at any rate within four months from today. All the contentions of both the parties are left open. 15. Ordered accordingly. Civil Appeal No. 3420 of 2004 and Civil Appeal No. 800 of 2007 16. In view of the orders passed in CIVIL APPEAL No. 2974 of 2004, these Appeals are also disposed of in the same terms and conditions. Civil Appeal No. 2959 of 2006 17. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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