9911796707
TMI Blog2012 (4) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain, AR, for the Respondent. ORDER Petitioner is seeking wavier of the condition of pre-deposit of Central Excise duty to the extent of Rs. 43,43,119/- confirmed by the order-in-original dated 3-8-2010 which was upheld by the impugned order-in-appeal dated 9-8-2011. M/s Sky Gourmet Air Catering Pvt. Ltd. are flight caterer. They prepare meal item in the factory and pay excise duty thereon at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations of the airlines; that he individual items, viz., curry, bread, rice etc. were placed in the bowls/plates which were wrapped with a cling foil to avoid spillage/contamination; that the items which were not be heated before serving, viz., bread fruit, salad, curd, etc. were placed in a tray as per the specifications of the airlines; that items such as curry, rice, dal, roti, etc. which were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te tray of meal item is prepared with the brand name of the appellant and they have to pay excise duty on such items classifying them under sub-heading 2108.99 of Central Excise Tariff Act, 1985 which covers edible preparations of the food item with brand name. 4. Learned Counsel for the appellant submits that they are paying excise duty on the food items prepared at their unit. They are not invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can at best be termed as information indicating that the catering was done by the appellant. 7. Thus, in our considered view, the appellant has a prima facie case for waiver of the condition of pre-deposit. We may note that in a similar matter relating to Tej Sets Air Catering Ltd. the Tribunal granted stay vide order dated 21-11-2011 passed in stay application E/S/1555/2011 [2012 (278) E.L.T. 53 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
