TMI Blog2021 (10) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... p or fruit juice based drinks ? - extended period of limitation - HELD THAT:- A Larger Bench of the Tribunal in M/S BRINDAVAN BEVERAGES PRIVATE LIMITED, KRANTI KUMAR CHANDRAKAR, M/S PEPSICO INDIA HOLDINGS PRIVATE LIMITED VERSUS COMMISSIONER CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HAPUR AND BAREILLY [ 2019 (10) TMI 762 - CESTAT ALLAHABAD (LB)] has held that Nimbooz would be classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates for the Respondent ORDER These two Excise Appeals arise from the order dated 31.03.2015 passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-I Commissionerate [ the Commissioner ], by which differential duty amounting to ₹ 11,34,506/- has been confirmed against M/s. Aradhana Foods and Juices Pvt. Ltd. [ Aradhana Foods ] on Nimbooz removed during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er CETH 2202 10 20 of the First Schedule to the Central Excise Tariff Act, 1985, but according to the Department it deserves classification under CETH 2202 90 20 under the category of fruit pulp or fruit juice based drinks . 4. A Larger Bench of the Tribunal in M/s. Brindavan Beverages Private Limited vs. Commissioner Customs, Central Excise and Service Tax, Hapur and Bareilly [ 2019 (10) TMI7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether the Department was justified in invoking the extended period of limitation does not arise. 7. The order dated 31.03.2015 passed by the Commissioner confirming the demand of differential duty for the normal period of limitation with interest and penalty, therefore, cannot be sustained and is set aside. Excise Appeal No. 21624 of 2015 filed by Aradhana Foods, therefore, deserves to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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