2013 (12) TMI 1346

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..... aran; This stay petition is filed for the waiver of pre-deposit an amount of Rs. 17,28,796/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed as differential duty payable for the period July 2006 to March 2011 on the ground that the appellant had misclassified their products 'Aromatic Compounds' under Chapter heading 3302 when they are sold to .....

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..... oducts are supplied to various consumers as well as to the traders. It is his submission that both the lower authorities have held against the appellant only on the ground that the 'Aromatic Compound' supplied by the appellant to the traders is not for industrial use and would get covered under Chapter heading 3303. It is his submission that the Revenue has not adduced any evidence that the appell .....

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..... at 'Aromatic Compounds' purchased by them from the appellant are being sold to various small and tiny industrial units manufacturing Agarbatis etc. Be that as it may, we find that the appellant had classified the product under Chapter heading 3302 on his knowledge of the product, if the department wants to reclassify the product under Chapter heading 3303, it is for the Revenue to adduce evidence .....

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