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2016 (11) TMI 1177 - CESTAT NEW DELHI

2016 (11) TMI 1177 - CESTAT NEW DELHI - TMI - Levy of duty - Manufacture - complete food tray as served to the passengers on board the aircraft - Held that: - the issue is squarely covered by the decision of this Bench in the case of Taj Sats Air Catering Ltd. Vs. CCE, Delhi-II [2016 (3) TMI 777 - CESTAT NEW DELHI] where it was held that Out of Food preparations as contained in the food tray served to the passengers on board, admittedly, the appellants did prepare dal, roti, rice, curry etc. and .....

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not sustainable on this ground. - Excise duty not leviable - appeal allowed - decided in favor of appellant. - Appeal No. E/2580/2011-EX (DB) - Final Order No. 54946/2016 - Dated:- 8-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri R.S. Sharma, Advocate for the appellant Shri R.K. Manjhi, D.R. for the respondent ORDER Per Justice Dr. Satish Chandra Shri R.S. Gupta, ld. Counsel for the appellant submits that the assessee appellant is an Air caterer and e .....

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ew of Airlines. 2. The lower authorities have confirmed the demand of excise duty on all items in the tray as branded food preparation on the ground that the tray had a logo placed in a slip inside cutlery pouch. The ld. Counsel submits that the demand is time-barred. 3. On the other hand, Shri R.K. Manjhi, ld. Counsel for the department reiterates the order of the lower authorities. 4. After hearing both the sides and perused the record, it appears that the issue is squarely covered by the deci .....

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same is supplied separately. These are put together by the airline staff and served to the passengers. In any case since the Department has not established the sustainability of the demand on the ground of manufacture, this aspect on brand name is not further examined by us. 14. The appellant s strongly contested the demand on the ground of time bar. We find that the demand-cum-Show Cause Notice was issued on 23.02.2010 for the period covering 01.02.2005 to 03.05.2006. It is seen that the notic .....

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