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Commissioner of Central Excise, Chennai-IV V/S Harts Cocoa Products Pvt. Ltd.


Company & Directors' Information:- K K PRODUCTS LIMITED [Active] CIN = U31300DL1991PLC045521

Company & Directors' Information:- K B PRODUCTS PRIVATE LIMITED [Active] CIN = U51909MH2007PTC169627

Company & Directors' Information:- S S P PRODUCTS PRIVATE LIMITED [Active] CIN = U22110WB1974PTC210201

Company & Directors' Information:- INDIA COCOA PRIVATE LIMITED [Active] CIN = U15431KL1999PTC012711

Company & Directors' Information:- M L B PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC040990

Company & Directors' Information:- M M PRODUCTS LIMITED [Strike Off] CIN = U28994DL1992PLC050955

Company & Directors' Information:- M P K PRODUCTS PVT LTD [Active] CIN = U26919AS1994PTC004183

Company & Directors' Information:- G K PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC043260

Company & Directors' Information:- N R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51109AS1998PTC005561

Company & Directors' Information:- C L PRODUCTS INDIA LIMITED [Active] CIN = U51909DL2002PLC116975

Company & Directors' Information:- K. S. A. PRODUCTS PRIVATE LIMITED [Active] CIN = U51220PB2014PTC039023

Company & Directors' Information:- R S PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC036603

Company & Directors' Information:- R R PRODUCTS PRIVATE LIMITED [Active] CIN = U24249HR1999PTC034291

Company & Directors' Information:- I G PRODUCTS PRIVATE LIMITED [Active] CIN = U74999WB2012PTC183503

Company & Directors' Information:- J S R PRODUCTS PRIVATE LIMITED [Active] CIN = U31908DL2007PTC170841

Company & Directors' Information:- C F C PRODUCTS PRIVATE LIMITED [Active] CIN = U28129DL1998PTC095531

Company & Directors' Information:- M S PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055125

Company & Directors' Information:- B R PRODUCTS PRIVATE LIMITED [Active] CIN = U31909DL1999PTC100727

Company & Directors' Information:- S P B PRODUCTS LIMITED [Active] CIN = U51909DL1996PLC082631

Company & Directors' Information:- G K D PRODUCTS PRIVATE LIMITED [Active] CIN = U15431WB1998PTC086840

Company & Directors' Information:- HARTS COCOA PRODUCTS PVT LTD [Strike Off] CIN = U15499TN1983PTC010001

Company & Directors' Information:- S K M PRODUCTS PRIVATE LIMITED [Active] CIN = U18101DL1998PTC093415

Company & Directors' Information:- H R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1978PTC009183

Company & Directors' Information:- V S PRODUCTS PRIVATE LIMITED [Active] CIN = U36900DL2008PTC185445

Company & Directors' Information:- H K PRODUCTS LIMITED [Active] CIN = U51900GJ2015PLC085457

Company & Directors' Information:- S R K PRODUCTS PRIVATE LIMITED [Active] CIN = U51221KA1989PTC010032

Company & Directors' Information:- G M PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC044687

Company & Directors' Information:- V T N PRODUCTS PVT LTD [Active] CIN = U51109WB1996PTC080094

Company & Directors' Information:- W S T Q PRODUCTS PRIVATE LIMITED [Active] CIN = U31300DL1999PTC102655

Company & Directors' Information:- G S T PRODUCTS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U31909TN2006PTC059575

Company & Directors' Information:- S N S PRODUCTS PRIVATE LIMITED [Active] CIN = U15490DL2005PTC142749

Company & Directors' Information:- U B PRODUCTS PRIVATE LIMITED [Active] CIN = U51224DL2002PTC116457

Company & Directors' Information:- A AND A PRODUCTS PRIVATE LIMITED [Active] CIN = U21098MP2004PTC017128

Company & Directors' Information:- M C COCOA PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15431KL2010PTC026257

Company & Directors' Information:- V J PRODUCTS PRIVATE LIMITED [Active] CIN = U36900GJ2011PTC065252

Company & Directors' Information:- S AND A PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51311DL1991PTC042938

Company & Directors' Information:- S AND G PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909DL1982PTC014843

Company & Directors' Information:- D AND P PRODUCTS LIMITED [Amalgamated] CIN = U99999MH1951PTC008422

Company & Directors' Information:- S D H PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U55204KA2006PTC040734

Company & Directors' Information:- V M PRODUCTS PRIVATE LIMITED [Active] CIN = U24100DL2014PTC266679

Company & Directors' Information:- E C A PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U27209TN1987PTC014022

Company & Directors' Information:- G S PRODUCTS LIMITED [Strike Off] CIN = U25191UP1989PLC010483

Company & Directors' Information:- A R K PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U24231UP1978PTC004606

Company & Directors' Information:- S. M. PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U17299DL1966PTC004634

Company & Directors' Information:- P & Q PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2014PTC269162

Company & Directors' Information:- H T PRODUCTS PVT LTD [Strike Off] CIN = U29266WB1981PTC033424

Company & Directors' Information:- M PRODUCTS & CO PVT LTD [Strike Off] CIN = U51909WB1956PTC023215

    Appeal No. E/459/2011 (Arising out of Order-in-Appeal No. 16/2011 (M-IV) dt. 3.6.2011 passed by Commissioner of Central Excise (Appeals), Chennai) and Final Order No. 41978/2018

    Decided On, 06 July 2018

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONORABLE JUSTICE: MADHU MOHAN DAMODHAR
    By, MEMBER AND THE HONORABLE JUSTICE: P. DINESHA
    By, MEMBER

    For Petitioner: K.P. Muralidharan, AC (AR)



Judgment Text


1. None is present for respondent. From the records, it is noticed that the respondent was not present for the early hearings of 14.03.2018, 05.06.2018 and 21.06.2018. In the last mentioned hearing, the matter was adjourned to 06.07.2018 as a last chance for respondent and a notice was issued for causing appearance. However, despite of the same, today when the matter was called, respondent is not present. Hence without any further adjournment it is found proper to take up the appeal for hearing and decide the matter.

2. On the other hand, Ld. A.R. Shri K.P. Muralidharan relies upon the grounds of appeal. He further submits that NIVARAN-90 is a brand name of M/s. Velvette International Pharma Products and that M/s. Harts Cocoa Products Pvt. Ltd., the respondent herein is using the brand name. He also takes us to para 5.2 of the order of original authority dt. 24.03.2009 wherein also a reference is made to Velvette International Pharma Products Ltd. Ld. A.R. submits that the very same issue concerning classification of "Nivaran-90 Herbal Cough Syrup" had come up in appeal before this Tribunal in the case of Velvette International Pharma Products and Nivaran Herbal Pvt. Ltd. where vide Final order dt. 04.05.2010 reported in 2010-TIOL-1088-CESTAT-MAD, this Tribunal had upheld the stand of the department that impugned goods are not entitled for exemption as Ayurvedic goods. However, the Commissioner (Appeals) in the impugned order has held otherwise that the impugned goods are classifiable as Ayurvedic medicament under CETH 3003.30 and therefore eligible for exemption under notification No. 32/89-CE and 9/93-CE. The Commissioner (Appeals) has also set aside the order of original authority on the ground that show cause notice issued invoking extended period is not maintainable.

3. We find that Ld. A.R. is correct in his assertion that the very same issue has been decided by the Tribunal in the Velvette International decision relied upon by him (supra). We find that the original authority in para 7.1 of the adjudication order dt. 24.03.2009 has also referred to adjudication order of the Commissioner of Central Excise in Velvette International Pharma Products Ltd. vide OIO No. 22/2000 dt. 31.12.2000 which was the very impugned order appealed against in the Tribunal decision referred to supra. This being so, we do not find any reason why the classification as affirmed by the earlier order of Tribunal should not be reiterated in this case also. We also note that para 4.0 of the impugned show cause notice has clearly indicated that the extended period is being invoked on account of respondent having misdeclared the ingredients, formula and method of manufacture of Nivaran-90 cough syrups supplied as per Ayurvedic texts in their classification list/declaration filed and further that they suppressed the actual ingredients used by them in the said product, with intention to evade payment of duty. Viewed in this light, we are not able to apprec

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iate the lower appellate authority's finding that there is no case for invocation of extended period. In the event, we find in favour of the Revenue and allow the appeal which will have the effect of restoring Order in Original No. 3/2009 dt. 24.03.2009 passed by the original authority. Impugned order is set aside. Appeal is allowed.
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