Commissioner of Central Goods & Service Tax Versus M/s Fun Foods Pvt Ltd
Central Excise
2019 (2) TMI 82 – RAJASTHAN HIGH COURT – [2019] 64 G S.T.R. 176 (Raj), 2019 (366) E.L.T. 687 (Raj.)
RAJASTHAN HIGH COURT – HC
Dated:- 21-1-2019
D. B. Civil Miscellaneous Application No. 193/2018 In D.B. Central Excise Appeal No. 53/2017
Central Excise
Mr. Justice Mohammad Rafiq And Mr. Justice Goverdhan Bardhar
For the Applicant : Mr. Anuroop Singhi.
For the Respondent(s) : Mr. Yogendra Aldak with Mr. Arjun Singh on behalf of Mr. Sameer Jain.
ORDER
This application has been filed by the applicant-appellant seeking recall of order dated 11.04.2018 passed by this Court whereby the appeal filed by the Commissioner of Central Excise
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bmitted that the issue involved in the appeal was whether the Tribunal had erred in holding that the demand is beyond the period of one year from the relevant date and is time barred and further whether the Tribunal erred in dropping the penalty under Section 11AC of the Act on the assessee. Learned counsel submitted that the question before the Delhi High Court in Commissioner of Service Tax Vs. Ernest & Young Pvt. Ltd. (supra) was of determination of any question in relation to rate of duty and therefore, the appeal would have been maintainable before the Supreme Court in that case.
Even if the appellant-applicant had filed an appeal before the Supreme Court, it would not have been maintainable, argued the learned counsel for the applica
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e decided against the revenue and matter was remanded back. The aforesaid five issues identified by the Tribunal reads as under:
“(i) Classification of Milk Shake Mixes.
(ii) Classification of flavoured syrups/fruit syrups/Squashes.
(iii) Goods sold without brand name – Eligibility to claim benefit of exemption Notification No. 3/2005-CE dated 24.2.2005 (Sr. No. 9) in respect of chocolate syrup, Butter Scotch, Blue curacao. Grenadine, Mint, Orange, Triple Seed, Caramel, Natural Caramel, Vanila, Lime (all falling under Chapter Heading 2108.91/21069040) on the ground that the same do not bear brand name of the assessee/appellant.
(iv) Goods sold without brand name- Eligibility of exemption benefit under Notification No. 3/2005-CE (sup
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