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2008 Supreme(Mad) 1149

P.JYOTHIMANI
Sakthi Masala Private Ltd. – Appellant
Versus
The Commissioner of Central Excise & Another – Respondent


Advocates Appeared:
For the Petitioner:N.V. Venkataraman, Advocate.
For the Respondents:Velayutham Pichaya, Advocate.

Judgment :-

This writ petition is directed against the show cause notice issued by the second respondent dated 010. 2007, under which the second respondent has directed the petitioner to show cause to the Commissioner of Central Excise, as to why the goods, viz.,

(i) "SAKTHI"/"STC" branded Bajji Bonda Powder should not be classified under Sub Heading 2108.99 of erstwhile First Schedule to the Central Excise Tariff Act, 1985 and 2106.9099 of the present First Schedule to the Central Excise Tariff Act, 1985;

(ii) the goods viz., "SAKTHI"/"STC" branded Tamarind Rice Powder, Lemon Rice Powder, Garlic Rice Powder, Dhall Powder and Chilly Chutney Powder should not be classified under Sub Heading 2103.90 of erstwhile First Schedule to the Central Excise Tariff Act, 1985 and 2103.9040 of the present First Schedule to the Central Excise Tariff Act, 1985;

(iii) as to why the extended period under the proviso to Section 11A(1) of Central Excise Act, 1944 should not be invoked and Central Excise Duty amounting to Rs.3,99,66,776/-and Educational Cess of Rs.5,76,352/- totaling Rs.4,05,43,128/-for the period from September, 2002 to October, 2006 should not be demanded on the goods manufactured an


































































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