9911796707
TMI Blog2015 (2) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... he case, the Appellate Tribunal is right in holding that Menthol Crystals are subject to spice cess under the Spices Cess Act, 1986? (b) Whether in the facts and circumstances of the case the Appellate Tribunal is right in holding that Menthol Crystals are spices within the meaning of Section 2(n) of the Spices Board Act, 1986? (c) Whether in the facts and circumstances of the case, interest under Section 28AB of the Customs Act, 1962 is payable on the spice cess under Spice Cess Act, 1986? (d) Whether in the facts and circumstances of the case ,the demand for spice cess was barred under Section 28 of the Customs Act, 1962? 4. The appellants were served with a show cause notice dated 13th July, 2007, calling upon them as to why export c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee are not manufactured from peppermint as falsely alleged and held. Mr. Sreedharan thus has raised the issue of applicability of the Act levying cess and would submit that for the Act to be applicable, the Tribunal ought to have determined the appellant's product to qualify as spice. The entire process has been enumerated in the Memo of appeal before the Tribunal and equally in this appeal. In the circumstances, the cryptic order of the Tribunal and with a one paragraph reasoning is wholly unsatisfactory. The appeal, therefore, deserves to succeed. 9. Mr. Jetly appearing on behalf of the Revenue on the other hand would submit that the Tribunal has concluded that the definition of the term "spice" clearly covers mint and cess is paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not qualify for being included in the term "spice" and covered by the Spices Act, 1986, then, the Tribunal should have held that the product of the appellant is included in the Spices Act as well. However, the Tribunal only refers to the definition of the term "spice" and which appears to be inclusive. If what is exported by the appellants is mint, then, the show cause notice and the demand could have been confirmed provided the Tribunal was cautious enough to deal with all the contentions of the assessee . 11. The Tribunal has noted that the term "spice" means the spices defined in the schedule and as per the schedule to the Spices Board Act, 1986. As per the schedule at Sr. No.20 , mint is mentioned and that there is a classification bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which have been rendered. In the circumstances, the correctness of these findings and founded on the conclusion that menthol BP / USP and menthol crystals BP / USP can be assessed as spice ought to have been considered by the Tribunal in appropriate details. 13. The rival contentions give rise to several issues, some of which only have been noted by us above. It is only to conclude that a short cryptic reasoning may not always serve the purpose. The ends of justice are not met by such shortcuts and resorted to by judicial Tribunals. 14. In the circumstances instead of this Court being required to go into all the details and depriving parties of a valuable right of appeal, that we are of the opinion that the impugned order deserves to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
