9911796707
TMI Blog2013 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... aval Shal, Advocate For the Respondent: Shri K.N. Joshi, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of differential amount of duty confirmed by the adjudicating authority along with interest and equivalent amount of penalty. 2. The dispute in the case is regarding classification of the product of the appellant during the period 31.12.2009 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, for sometime they had classified the product under Chapter 27 but on noticing the error, they themselves started clearing the goods under Chapter 38, and filing proper declarations with the authorities. It is his submission that the differential duty is sought by the department on the ground that the appellant has suo-motto changed the classification from Chapter 27 to 38. He would submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 for export purposes and under Chapter 38 for home consumption use. It is his submission that appellant, for the purpose of availment of ineligible DEPB credit, has classified the product under Chapter 27, such benefit being not available for home consumption, has classified the same under Chapter 38. 5. On careful consideration of the submissions made by both sides and perusal of records, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the said product, in our view, prima-facie, would be covered under Chapter 38. All the legal submissions made by the learned departmental representative in the support of adjudication order can be considered at the time of final disposal of the appeal. 6. In view of the foregoing, we are of the view that the appellant has made out a prima facie case for the waiver of pre-deposit of amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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