2008 (10) TMI 548

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..... tesh Shah, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This stay petition is directed against the waiver of condition of pre-deposit of duty of Rs. 4,26,350/- and equivalent amount of penalty. 2. Considered the submissions made by both sides and perused the records. 3. The confirmation of demand of duty has arisen on the ground that the applicant had classified .....

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..... adjudication order classifies the product under Chapter 3304. We find that both the lower authorities have erred in traversing beyond the show cause notice. As such we are of the considered view, that the applicant has made out a prima facie case for complete waiver of pre-deposit of amount of duty and penalty involved. Accordingly, we allow the application for waiver of pre-deposit of duty and p .....

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