9911796707
TMI Blog2007 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... has been confirmed on the following products :- (1) Veg./Non-veg. Burgers (2) Non-veg. Curry Pan (3) Non-veg. Wraps (4) Pizza Puffs (5) French Fries and penalty of equal amount has been imposed upon applicant No. 1 and penalty of Rs. 20,00,000/- has been imposed upon its managing director and penalty of Rs. 2,00,000/- each on the legal head and company secretary, and the senior manager, corporate affairs & alliance of the lst applicant company. The demand arises as a result of holding that all the products above mentioned are manufactured products and classifiable under CET sub-heading 1601.10 (covering "preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese three products as well as Pizza Puffs and French Fries, they are ready to eat only after the process of heating/frying is carried out and are, therefore, marketable only after the adoption of processes by the applicant company. For these reasons we hold that prima facie the products in dispute are result of process of manufacture. The next submission of the applicants that even if the products in dispute are held to be manufactured, they will not fall for classification under Chapter 16 as preparations of meat or Chapter 20 as preparations of vegetables as they are neither meat preparations or vegetable preparations, is debatable. The applicants have, however, made out a strong prima facie case on the submission that the products at se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosure of their activities, prima facie they cannot be held guilty of suppression with intent to evade payment of duty. 4. In the light of the above, we hold that no strong prima facie case for unconditional waiver has been made out. Having regard to the above prima facie findings on the packing of some of the products and on limitation, we direct pre-deposit of Rs. 10,00,000/- (Rupees ten lakhs only) towards duty within a period of eight weeks from today and on such deposit, pre-deposit of the balance duty and the penalties shall stand waived and recovery thereof stayed pending the appeals. Failure to comply with this direction shall result in vacation of stay and dismissal of appeals without prior notice. 5. Complian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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