Page 57 - ELT_1st August 2020_Vol 373_Part 3

2020 ] COURT-ROOM HIGHLIGHTS A95

product with admittedly same ingredients under same brand name by declaring
goods as Jarda Scented Tobacco. Test report of Chemical Examiner of CRCL also
confirming that goods were not Chewing Tobacco but Jarda Scented Tobacco.
Further, adjudicating authority had applied his mind independently by taking
into consideration admitted ingredients and study of various internet Websites
including that of appellant to arrive at correct classification. Existence of two
separate tariff items in Central Excise Tariff confirm that both products ibid, are
different items and a similar view was taken by Orissa High Court in 1988 (15)
E.C.C. 124 (Ori.).
It was also held by Tribunal that assessment under Chewing Tobacco
and unmanufactured Tobacco Packing Machine (Capacity Determination and
Collection of Duty) Rules, 2010 was not confined only to number of machines
installed in factory and speed to fix duty liability but also to examine correct
classification of declared goods.
REPRESENTED BY : Mrs. Bina Gupta, AOR and Ms. Sheena Taqui,
Advocate, for the Petitioner.

Interest on delayed refund whether payable when applica-
tion filed much prior to date of final assessment of
duty but granted within three months of such finali-
zation?

The Delhi High Court Bench comprising Hon’ble Mr. Chief Justice D.N.
Patel and Hon’ble Mr. Justice C. Hari Shankar on 16-12-2019 issued notice in the
CUSSA No. 228 of 2019 and CM APPL Nos. 53843-53845 of 2019 filed by Com-
missioner of Customs (Imports) against the CESTAT Final Order No.
A/50794/2019-SM(BR), dated 24-6-2019 as reported in 2019 (370) E.L.T. 1405
(Tri. - Del.) (Polaris India P. Ltd. v. Commissioner). While issuing the notice, the
High Court passed the following order :
“CM APPL. 53844/2019 (exemption)
Allowed, subject to all just exceptions.
The application stand disposed of.
CUSAA 228/2019 & CM APPL. 53845/2019
Issue notice of the appeal as well as of CM APPL. 53845/2019
to the respondent by ordinary mode, returnable on 17th February,
2020.
CM APPL. 53843/2019
Issue notice, returnable on 17th February, 2020.
Meanwhile, as an ex parte interim relief, we hereby stay the op-
eration, implementation and execution of Final Order No.
A/50794/2019-SM (BR), dated 24th June, 2019, passed by the CESTAT,
New Delhi (annexed as Annexure A-1 to the memo of this appeal) in
Customs Appeal No. 53646 of 2018 (SM), till the next date of hearing.
A copy of this order be given dasti to Learned Counsel for the
appellant under the signatures of the Court Master.”
The Appellate Tribunal in its impugned order had held that assessee had
filed refund claim on 31-7-2012 and subsequent application of refund dated 11-8-
EXCISE LAW TIMES  1st August 2020  57