2004 (5) TMI 480

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..... e Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All these stay petitions are being taken up together as they arise out of the same impugned order of the Commissioner vide which he has confirmed duty demand of Rs. 22,64,176/-against M/s. Global Health Care Products on the finding that their product, Close-up Whitening, is appropriate .....

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..... nd Shri Pardeshi, learned DR for the Revenue, we find that the entire duty amount on the disputed items stands paid by the appellants at the time of clearance of the goods, though under protest. For the purpose of penalty, the Commissioner has observed that since the appellants has mis-declared the product under an incorrect heading, they are liable to penalty. We do not find my prima facie merits .....

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