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TMI Blog2008 (5) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... CDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. This is an application for staying the operation of the impugned order passed by the Commissioner and to waive the pre-deposit of the fine and penalty imposed and stay their recovery pending disposal of the appeal. 2. The brief facts of the case are that the appellants Grasim Industries have imported certain machineries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to reclassify the goods and demanding duty amounting to Rs. 77,20,529/-. On receipt of the above letter, the applicant paid the differential duty along with interest under protest and sought a personal hearing. On failure to receive any communication regarding grant of personal hearing, the applicants filed an appeal before the Commissioner (Appeals). Commissioner (Appeals) after observing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription of the goods is not being disputed and therefore in such a case, confiscation was not called for nor penalty was imposable and he accordingly prayed for staying the operation of the order. 4. We have considered the submissions. We find that the chapter heading 8479 89 92 refers to briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration with intent to evade duty or not is at this stage arguable. We are therefore not inclined to slay the operation of the impugned order. However, looking into the fact that the entire duty along with interest has already been paid we waive the pre-deposit of the penalty imposed on the applicant and stay recovery thereof till the disposal of the appeal. (Pronounced in open Court on 5-5-2008) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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