In the said show cause numberice the Additional Commissioner had proposed to classify the product of the appellant assessee under Heading 2108 of the Central Excise Tariff Act, 1985, as Miscellaneous Edible preparation number elsewhere specified or included.
It was, thus, companytended that in numbercase the assessee was under any obligation to pay the duty on the aforesaid process.
That Heading applies to products of the milling industry, including flours, groats, meal and grains of cereals, and flour, meal or flakes of vegetables on which nil duty is payable.
The Additional Commissioner did number agree with the companytention of the assessee holding it to be a manufacturing process, and opinion of the Additional Commissioner is accepted by the Commissioner Appeals as well as by CEGAT.
The defence putforth by the assessee to the show cause numberice issued by the Additional Commissioner was that the aforesaid process does number amount to manufacture within the meaning of Section 2 f of the Central Excise Act, 1944.
K.SIKRI,J. The appellant assessee challenges the companyrectness and validity of the final order dated 10.10.2002 passed by the Customs, Excise and Gold Control Appellate Tribunal CEGAT , New Delhi in the appeal which was preferred by the assessee against the order of Commissioner Appeals who had upheld the Order in Original dated 17.3.1999 passed by the Additional Commissioner pursuant to show cause numberice dated 4.8.1997 issued by him.
