2004 (12) TMI 550

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..... e Respondent. [Order per : Jyoti Balasundaram, Vice-President ]. The applications for waiver of pre-deposit of duty of Rs. 2,37,663/- and penalty of equal amount imposed on the manufacturer and penalty of Rs. One lakh on its Manager arise out of the order of the Commissioner of Central Excise (Appeals), Ahmedabad. The duty demand has been confirmed as a result of classification of contai .....

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..... of CCE, Calcutta v. India Foils Ltd. [2001 (132) E.L.T. 737] and Shiva International v. CCE (A), Mumbai-II [2004 (172) E.L.T. 46 (Tri.)] - [2004 (64) RLT 423] support, prima facie, the claim of the applicants that the product in dispute falls for classification under Chapter 76. In this view of the matter, a strong prima facie case for waiver has been made out by the applicants. We, therefore, di .....

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