TMI Blog2011 (9) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against Order-in-Original No. 62-68/Demand/Commr-I/2005, dated 28-11-2005 passed by the Commissioner of Central Excise Customs, Vadodara-I. Since the issue involved in these cases are arising out of the same Order-in-Original, they are being disposed by a common order. 2. Vide the impugned order, the learned Commissioner has confirmed the duty demand raised in the show cause notice and has also imposed penalties classifying the product Shaheen Masheri also referred as Shaheen Bhajki Masheri under Chapter Heading No. 2404.99 as other manufactured tobacco. 3. Heard both sides and perused the records. 4. Learned counsel appearing on behalf of the appellant would submit that the classification of the product under Chapter H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Co. Pvt. Ltd. (hereinafter referred to as BTCPL). It is the submission of the learned counsel that the issue is now squarely covered by the judgment dated 1-8-2011 of the three judge bench of Hon ble Supreme Court in Civil Appeal No. 5816/2011 in respect of the very same product manufactured by the appellant. 6. The impugned order seeks to classify the product under CETH 2404.99 as other manufactured tobacco attracting central excise duty @ 60% ad valorem while the claim of the appellant that it is correctly classifiable under Chapter Heading No. 3306.10 as tooth powder, for which an exemption from duty was available under Sl. No. 51 of the exemption Notification No. 6/2000-C.E., dated 1-3-2000. 7. It is the appellants claim that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal was filed before the Tribunal in Appeal No. C/598/2009-Mum. The said appeal was disposed of by the coordinate bench vide Final Order No. A/283/2011/CSTB/C-II, dated 6-7-2011 - [2012 (279) E.L.T. 413 (Tri.-Mum.)] (wherein I was one of the member) by rejecting the appeal filed by M/s. Global Impex against the classification of the product under Chapter Heading No. 3306.10. In short, the coordinate Bench vide its final order dated 6-7-2011 has held that the products which were sought to be exported by M/s. Global Impex purchased and supplied to them by M/s. Borsad Tobacco Co. Pvt. Ltd., Gujarat was classified under Chapter Heading No. 3306.10 as tooth powder. It is seen from the records that aggrieved by such an order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) was rendered futile as Hon ble Supreme Court found no fault with the reliance placed by the first appellate authority on the judgment of Apex Court in Shree Baidyanath Ayurved Bhawan Ltd. (supra) and vide orders dated 2-3-2011 and 4-3-2011 in writ petition (CRL) No. 49/2011. Thereafter an appeal against the said impugned order dated 10-6-2009 was also dismissed by the Tribunal by their final order dated 6-7-2011 while agreeing with the view of the first appellate authority. As already recorded earlier, three judge bench of the Hon ble Supreme Court has dismissed the Civil Appeal No. 5816/2011 filed by the said M/s. Global Impex against the Tribunal s order dated 6-7-2011. Since the coordinate Bench of the Tribunal vide its order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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