9911796707
TMI Blog2007 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... al as per law as the main issue pertaining to the process carried out by the appellants in bringing into existence a new product has not been dealt with by both the authorities. The impugned show cause notice alleged that the assessee had received raw materials from M/s. Tata Coffee viz. coffee/tea/sugar/dairy whitener and maltrodexin to manufacture pre-mix of coffee/tea which are new products com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-02 by a specific order. The same is binding as the same was not reviewed and reopened and there was no circumstance for reclassification. The appellants grievance is that this primary point has not been addressed by both the authorities which was necessary for confirming demands. Learned counsel submits that the Original Authority proceeded to confirm the demands and classification under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Nestle India Ltd., case, the issue is only of classification Learned DR reiterated the departmental contentions. 2. On a careful consideration and on perusal of the entire records and impugned order, it is very clear that the show cause notice put the appellants to notice on the issue that the processes carried out by them brings into existence a new product. This was clearly denied by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue only. The finding recorded by the Commissioner (Appeals) in assessee's favour on other points are not touched as the revenue appeal on that point is not placed before us. The matter may be redecided within a period of four months following the principles of natural justice and taking into consideration all the judgments that would be cited by the counsel including the point that once the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
