9911796707
TMI Blog2010 (5) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of certain certificates stated to have been submitted - It is settled law that in the matter of classification of such products the common parlance theory plays an important role and unless the same is applied, the classification, process cannot be completed - Prima facie, do not find any case having been made out for grant of stay in relation to the demand of duty is concerned - As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), Bhopal on 19th October, 2009, whereby the appeal filed by the appellants has been dismissed. The said appeal was filed against the order dated 11th Feb., 2009 passed by the Asstt. Commissioner, Chandigarh. By the said order the adjudicating authority had confirmed the demand of Rs. 3,59,333/- against the appellants along with interest and penalty of equal amount. 2. The appellants are the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow on the basis of analysis of records, prime facie discloses that the products in question comprise of the following ingredients : a) Fresubin DM : Minerals Vitamins (b) Fresubin Hifibre : Minerals Vitamins (c) Fresubin : Minerals Vitamins 4. The finding also discloses that the products in question are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case has been made out for grant of waiver of interest and penalty amount, there is no case made out as far as the duty amount is concerned. The appellants shall, therefore, deposit the duty amount within a period of eight weeks and on deposit of such duty amount, balance amount including the interest and penalty stands waived till the disposal of the appeal. For compliance, report on 26th July, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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