2010 (6) TMI 368

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..... order based on notice which classified the goods under heading 5607 90 different from the heading confirmed, is prima facie not sustainable - waiver of pre-deposit of the dues - C/543/2009 - 522/2010 - Dated:- 28-6-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri T.M. Subramanian, Advocate, for the Appellant. Shri M. Vivekanadan, SDR, .....

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..... had only been served with demand notice classifying the item under CTH No. 5607 90. Apart from arguing the appellant's case on merits, it is submitted that the demand cannot be sustained due to failure of principle of Natural Justice. 3. Ld. SDR submits that the impugned goods had been cleared without the department examining the same. He submits that under the liberalized procedure, the .....

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..... 7 90 different from the heading confirmed, is prima facie not sustainable. We find that the appellants have made out a strong prima facie case against the impugned demand of differential duty and the interest. In the circumstances, we order waiver of pre-deposit of the dues adjudged against the appellants and stay recovery thereof pending decision in the appeal. (Pronounced and dictated in the c .....

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