TMI Blog2017 (9) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 0904 to 0910 and not under chapter 2103.90 of CET - appeal allowed - decided in favor of appellant. - Appeal Nos. E/42718/2014 & E/41154/2015, Appeal Nos. E/41138/2016 & E/41139/2016 - Final Order No. 42026-42029 / 2017 - Dated:- 11-9-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri M.S. Srinivasa, Advocate For the Assessee Shri S. Govindarajan, AC (AR) For the Resvenue ORDER Per B. Ravichandran All the four appeals are on the common issue involving the same assessee and accordingly are taken up for together for disposal. Two appeals are filed by appellant-assessee and two appeals are filed by Revenue. 2. The common issue involved is the classification of vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in respect of Sl. Nos. 6 to 23, 25 and 26 in these appeals they are not contesting the demand in respect of Sl. Nos. 24 (Bajji Bonda mix) and Sl. No. 27 (Payasam Mix). He referred Paras 12 and 20 of the show cause notice and submits that the allegations are contrary to Chapter Note 1 of Chapter 9. He submits that the only allegation of the department is that after mixing up the spices they lose their identity and the essential characteristics. Except this allegation no other material evidence put forth by Revenue. No samples were drawn nor any test carried out. Therefore, the burden of proof lies on the Department to establish that the products have lost their essential characteristics of spices. He also adopted the submissions made by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty imposed under Section 11A as well as the personal penalty imposed on the appellant are set aside. All the appeals are allowed with consequential relief. 5. The matter is no more a dispute and following the ratio of the Tribunal in the appellant-assessee's own case, we set aside the impugned orders and allow the appeals filed by appellant-assessee. The appeals filed by Revenue are without merit and therefore are dismissed. 6. We note that in the appeals filed by Revenue, it was recorded that Commissioner (Appeals) followed the decision of the Tribunal in the appellant-assessee s own case. Still without any reason the review authorities decided that the said order of the Commissioner (Appeals) is not legal and proper a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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