Per Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal.

2. After hearing both sides duly represented by Shri R.S. Srova, learned JDR appearing on behalf of the Revenue and Shri M.A. Patel, Consultant appearing on behalf of the respondent, we find that the disputed issue in the present appeal is as regards the interpretation of the Notification No.3/06-CE, dt.1.3.06. Sr.No.28 of the said notification grants concessional rate of duty to the goods falling under Heading No.2106 and described as – 'Texturised Vegetable Proteins (Soya bari), and instant food mixes such as Pongal mix, Vadai mix, Pacoda mix, Payasam mix, Gulab jamnu mix, Rava Dosa mix, Idli mix, Dosai mix, Murruku mix, and Kesari mix.'

3. As the products being manufactured by the respondent are Gota Mix, Khaman Mix, Dal Wada mix etc., which are not specified by name in the above description, Revenue entertained a view that the same are not entitled to the benefit of the notification. Accordingly, demand for the period 1.3.06 to 29.1.07 was raised vide show cause notice dt.18.05.07 and confirmed by original adjudicating authority.

4. On appeal, the C