1999 (5) TMI 163

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..... dents. [Order per : G.N. Srinivasan, Member (J)]. These are the applications filed by waiver of pre-deposit totally amount of Rs. 5,23,29,307/-. There is equal amount of penalty levied on the director, the penalty of the stay of recovery of the same. 2. Question involved in these Appeals are as to the classification of the product pesticides and the technical grade as well as form .....

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..... ed that the goods would come under Chapter Heading 29.42. Shri Bhat during the course of the arguments invited our attention to the paragraphs 35, 38 and 39 of the said Delhi High Court Judgment. He also referred to the order passed by the Tribunal in Appeal No. 3139-R/98-Bom rendered in the case of Voltas Ltd. v. C.C.E. - Order Nos. C-II/461-462/WZB/99, dated 1-3-1999 [1999 (107) E.L.T. 760 (Trib .....

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..... e and (b) The Tribunal s Judgment in Voltas Ltd s. case. On the final hearing of the appeals the question whether the bulk packing or retail packing of the product would amount to manufacture would be gone into in detail. In view of the precedent decisions, we feel that the demands made under the impugned order should be stayed and we waive pre-deposit of the amount demanded under the impugned ord .....

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