9911796707
TMI Blog2012 (11) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff which covers edible oil – Held that:- After 28-2-2005 coconut oil packed and sold in the packing of the capacity upto 500 ml are classifiable under Chapter 15 of the Central Excise Tariff – pre-deposit waived – Against revenue - E/376-379, 386 and 795-798/2011 - S/435-443/2012-WZB/C-II(EB) - Dated:- 3-2-2012 - S/Shri S.S. Kang, Sahab Singh, JJ. REPRESENTED BY : S/Shri Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of pre-deposit of duty of Rs. 6,80,14,644/-, interest and penalty. Other stay applications filed by other applicants are for waiver of pre-deposit of penalties. 4. The issue involved in these applications is in respect of classification of coconut oil packed and sold in the packages of the quantity of 200 ml and below. The case of the Revenue is that the coconut oil packed in small p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries v. CCE, Pondicherry - 2009 (235) E.L.T. 544 whereby the Tribunal, after going through Chapter Note and the Board s circular held that after 28-2-2005 coconut oil packed and sold in the packing of the capacity upto 500 ml are classifiable under Chapter 15 of the Central Excise Tariff and set aside the demand which is confirmed on the same ground. The appeal filed by the Revenue against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that in the case of Aishwaria Industries (supra) is the applicants favour and which is also taken into consideration by the Hon ble Kerala High Court vide Order dated 28-11-2009. Hence we find that the applicants have a strong prima facie case in their favour. In view of the above, pre-deposit of the dues are waived and recovery thereof stayed during the pendency of the appeals. 9. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
