- (1.) The revenue, being aggrieved by the order dated 30-10-2003 2004 163 ELT 196 (Tri. - Del.)] passed in Appeal No. E/2478/2002-NB(D) by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT' for short), has filed this Appeal under Section 35L(b) of the Central Excise Act, 1944.
(2.) In this Appeal the issue that falls for our consideration and decision is whether TPT-12 (treated Tamarind Kernal Powder) is classifiable under Heading 11.01 of the Schedule to the Central Excise Tariff Act, 1985 as product of milling industry as claimed by the Assessee or under Heading 13.01 as a gum as claimed by the revenue.
(3.) An inspection had been conducted by the Director General of Anti Evasion in the factory premises of the Respondent herein. After such inspection, the Appellant had issued a show cause notice dated 26th February, 1998, inter alia, charging that the Respondent herein had deliberately and intentionally evaded the payment of central excise duty by mis-declaring the product TPT-12 under Sub-Heading 1101.00 chargeable to nil rate of duty instead of declaring the same under Chapter Sub-Heading 1301.10 chargeable to 8% Adv. Central excise duty.;