Per P. S. Bajaj :

The above captioned appeals have been directed against the common Order-in-Appeal dated 28.9.2001 of the Commissioner (Appeals) vide which he has affirmed the Order-in-Original of the Deputy Commissioner of Central Excise dated 5.3.2001 who confirmed the duty demand and imposed penalty as detailed therein, for the period November 99 to March 2000, on the appellants.

2. The appellants are engaged in the manufacture of various items viz. Potato chips, masala balls, cheetos wheels and lehar kurkure. The dispute relates to classification of the items namely cheetos wheels and lehar kurkure. The appellants filed declaration wherein they declared these items classifiable under Heading 2108 of the CETA as namkeen and claimed exemption under Notification 5/99 from payment of duty. But the Revenue did not accept that classification and issued show cause notice to the appellants alleging that these items were classifiable under Sub-heading 1904.10 of the CETA attracting duty @16% adv. In that show cause notice, the duty demand for the period November 1999 to March 2000 was raised and penalty was also proposed to be imposed. The Deputy Commissioner through Order-in-Origi