1999 (12) TMI 361

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..... K.M. Patwari, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 67.57 lacs and equal amount of penalty. 2. The duty has been demanded, and penalty imposed following the finding of the Commissioner that the three products manufactured by the applicant described as Binol 35, 40 and 51 were not classifiable under he .....

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..... extended period has been rightly invoked. 4. Prima facie we find that the applicant had a strong case on merits as well as on limitation. Two of the products (Binol 35 and Binol 40) have not been tested at all and there was therefore no basis whatsoever in the notice to question the classification already approved over a long period of time. 5. We do not, at this stage, propose to consider th .....

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