H P L CHEMICALS LTD Vs. COMMISSIONER OF CENTRAL EXISE CHANDIGARH

JUDGEMENT

(1.) THESE appeals pertain to the same issue. For the sake of convenience, the facts are taken from Civil Appeal No. 1836 of 2001.

(2.) THE assessee-appellant (for short "the appellant") being aggrieved by the final order No.526/2000/C dated 7.12.2000 passed by the Central Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Appeal No.E/2154/2000-C has filed the present appeal under Section 35- L of the Central Excise Act, 1944 (for short "the Act"). THE Tribunal by the impugned order has set aside the order of the Commissioner (Appeals) classifying 'Denatured Salt' under the Chapter Heading 25.01 and held that 'Denatured Salt' is classifiable under the Chapter Heading No.38.24 of the Central Excise Tariff Act, 1985 (for short "the Tariff Act"). FACTS

(3.) ON the basis of the report submitted by the Preventive staff, the Deputy Commissioner of Central Excise, Chandigarh issued two show cause notices dated 28.2.1997 and 12.3.1997 requiring the appellant to show cause as to why : (a) Central Excise Duty amounting to Rs. 12,21,863/- should not be recovered under Rule 9(2) of the Central Excise Rules, 1944. (b) Interest on the said duty be not recovered under Section 11AB of the Act. (c) Penalty should not be imposed under Section 11AC, Rules 9(2) and 173Q of the Central Excise Rules, 1944. (d) The appellant's product should not be classified under Chapter Heading No.38.23 against 25.01 as claimed by the appellants.