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TMI Blog2015 (1) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs, Indore. That order classified "Milk Treat" under Chapter sub-heading 1905 32 11 of the Central Excise Tariff Act, 1985; levied Central Excise duty of Rs. 45,17,277/- short paid by the petitioner during December, 2010 to August, 2011, directed recovery thereof under Section 11A of the Central Excise Act, 1944 along with interest under Section 11AB (now 11AA and interest of Rs. 4.50 lakhs under Rule 25 of the Central Excise Rules, 2002. 3. Petitioner seeks waiver of pre-deposit in full and stay of all further proceedings for recovery of the assessed liability. 4. The essential facts are not in dispute. The petitioner is a manufacturer of cocoa, cocoa products and wafer products falling under Chapter Headings 18 and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1905 32 11. 6. In response to the show cause notice, petitioner submitted inter alia that the issue is covered by an inter partes order passed by the Appellate Commissioner in January 2014; that the product "Cadbury Milk Treat" stood classified (by that order) under Chapter sub-heading 1905.39 (corresponding to present Chapter sub-heading 1905 32 19) as wafers not coated with chocolate or containing chocolate, by the order of the Appellate Commissioner dated 30-1-2004 (covering the period May 2000 to December 2011); that the said Appellate order has become final; that the product, wafer is coated with white chocolate and not chocolate and contains cocoa butter; that CESTAT in Ravalgaon Sugar Farm Ltd. v. C.C.E., Ahmedabad - 2000 (121) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved that it is not correct (the order of the Appellate Commissioner), since while submitting the details for classification of its product, petitioner had withheld vital information regarding, the ingredients of the product by not disclosing the use of cocoa in the product leading to wrong classification. The Authority reiterated the conclusion set out in his own earlier order relied upon dated 28-2-2012. On that basis, the adjudicating authority confirmed the demand of duty, interest and penalties. 8. Aggrieved, petitioner preferred an appeal which was rejected by the Commissioner (Appeals) vide the impugned order dated 22-1-2013. The Appellate Commissioner held that while white chocolate does not have cocoa solids, it does contains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be crippled/disabled from adequately prosecuting Revenue's case both in the substantive appeal and the stay application, on account of non-filing of RUDs. Despite our request to address arguments on the merits of the stay application, ld. AR Shri Dixit refused to advance submission on merits, insisting that since RUDs were not filed along with the appeal, he is not required to and would not argue on merits. 11. Rule 16 of the CESTAT (Procedure) Rules, 1982 requires that the appellant shall, along with the appeal or within one month of filing of the appeal, submit, inter alia a paper book containing copies of the documents, statements of witnesses and other papers on the file of or referred to in the orders, of the departmental autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring an earlier period, April, 2005 to August 2008 and September 2008 to March 2009, in Excise Appeal No. 578/2010 preferred (by the petitioner) assailing an adjudication order confirming duty, interest and penalties on classifying the same product under Chapter heading 1905 32 11, the stay application in that appeal was disposed of by the Order No. 446/2010-EX., dated 14-6-2010. After recording detailed reasons, this Tribunal recorded that the classification by the authorities below appears prima facie erroneous; that the appellant therein had made out a strong prima facie case and granted waiver of pre-deposit in full and stayed all further proceedings. 15. In Ravalgaon Sugar Farm Ltd. v. C.C.E., Ahmedabad (supra) this Tribunal rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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