9911796707
TMI Blog2008 (2) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.K. Agarwal, Member (T)]. This is an application for waiver of pre-deposit of duty amounting to Rs. 1,00,86,921/- along with equal amount of penalty imposed by the Commissioner vide his impugned order. 2. The issue in the present case is regarding eligibility to exemption under Sr. No. 247 of Notification No. 6/2002, dated 1-3-2002 and serial number 16 of Notification 3/2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Star Foods Pvt. Ltd. v. CCE - 2006 (199) E.L.T. 451 where in para 8 it has been held that the products involved therein could not have been considered as chocolate for the fact that there is a prohibition for use of vegetable oil under the Prevention of Food Adulteration Act. In view of this it was submitted that the matter is squarely covered by the above decision and accordingly no duty is payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal in the case of Nestle India Ltd. - 2000 (124) E.L.T. 898 (Tri.) has not properly appreciated its findings. The Nestle India decision in para 13 clearly states that the scheme of classification in the Central Excise tariff also follows closely the scheme in the HSN Explanatory Notes. It is, therefore, on the basis of principles incorporated in the Explanatory Notes and in the tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit Rs. 25 lakhs of the duty for the purpose of requirement of Section 35F. We accept the same and consider it is sufficient for the purpose of requirement of Section 35F and waive pre-deposit of the balance amount of duty and penalty imposed and stay recovery thereof till the disposal of the appeal. The amount is to be deposited within four weeks and report compliance by 31-3-2008. Failu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
