TMI Blog2018 (7) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... D. M/S. YOGENDRA VERMA VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT [2017 (9) TMI 408 - CESTAT ALLAHABAD], where this Tribunal has decided the classification of said goods to be under Tariff Item No. 11052000 of Schedule to Central Excise Tariff Act, 1985 - impugned order not sustainable - appeal allowed - decided in favor of appellant. - APPEAL No. E/52371/2015-EX[DB] With MISC Application N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es appeal was taken up for final hearing. 2. The brief facts of the case are that the appellants were engaged in the manufacture and clearance of paper based decorative Laminates, Formaldehyde, Post form Particle Board, etc. It was noticed by Revenue during audit that appellants were engaged in the manufacture of product called by the appellants as Potato Flakes. The appellants were issued with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from March, 2011 to May, 2011 appellants cleared 986616 Kg. of Potato Flakes valued at ₹ 6,16,30,216.21/- and therefore appellants were called upon to show cause as why Central Excise duty amounting to ₹ 31,73,956.09/- should not be demanded from them under Section 11A of the Central Excise Act, 1944. Subsequently, six more Show Cause Notices dated 30.05.2012, 05.10.2012, 19.12.2012, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 23/10/2009 learned Commissioner of Central Excise, Meerut-II decided the classification of Potato Flakes to be under Chapter 20 of Schedule to Central Excise Tariff Act, 1985. He, further, submitted that this Tribunal had set aside the said Order-in-Original dated 23/10/2009 and decided the classification of Potato Flakes under Tariff Item No. 11052000 of Schedule to Central Excise Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985. Therefore, we hold that the contention in the above stated seven Show Cause Notices does not sustain. We, therefore, hold that the impugned Order-in-Original dated 26/02/2015 is not sustainable. We, therefore, set aside the impugned Order-in-Original and allow the appeal. The appellant shall be entitled for consequential relief, as per law. (Dictated in Court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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