2012 (11) TMI 298

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..... for the Appellant. S/Shri Premanand Das, Commissioner and V.K. Singh Addl. Commissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Common issue is involved. Therefore, these applications for waiver of pre-deposit of duties, interest and penalties are being taken up together. 2. Revenue filed an application for early hearing of the stay application. As the applic .....

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..... e classifiable under Chapter 33 of the Central Excise Tariff as preparation for use on hair and confirmed the demands. The applicants claimed classification under Chapter 15 of the Central Excise Tariff which covers edible oil. 5. The Revenue is relying on Section Note 2 to Section 6 of the Central Excise Tariff as well as Chapter Note 3 to Chapter 33 of the Central Excise Tariff to say that .....

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..... l is pending before the Hon'ble Supreme Court and it is submitted that there is no stay against the order of the Tribunal by the Hon'ble Supreme Court. 7. The applicants also rely on the decision of the Hon'ble Kerala High Court in the case of Merico Industries Ltd. v. Union of India in Civil Writ Petition No. 16810 of 2009 (Order dated 10-11-2009) whereby the Hon'ble Kerala High Court in re .....

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