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TMI Blog2014 (4) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri J. Nagori (A.R) JUDGEMENT Per : Mr. M.V. Ravindran; 1. This stay petition is filed for waiver of predeposit of an amount of duty confirmed, interest thereof, and penalties imposed. The said dues are adjudged by the adjudicating authority on the ground that the appellant had, during the period April 2008 to December 2012, cleared Di Calcium Phosphate - Animal Feed Grade without paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade' was not-uniformed and was differently classified by different manufacturers. It is his further submission that show cause notice which is issued is invoking extended period which is incorrect inasmuch as, the manufacturing activity of the appellant is known to the department. It is his submission that Central Excise duty which falls within the period of one year from the date of issuance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the raw material Rock Phosphate with Hydrochloric acid with lime stone powder and salt. It is his submission that since there is a chemical process involved, the classification of the product would be under Chapter 28 and sub-heading 28352500 of the Central Excise Tariff Act, 1985. As regards the limitation, it is his submission that there is no evidence on record to show that the appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of manufacturing as indicated in the impugned order, would show that there is a chemical process which has been undertaken by the appellant by 'acidulation method'. If such chemical process is allowed, prima facie, the product would fall under Chapter 28. The claim of the learned counsel that the product manufactured by them is covered by the IS specification would not carry the case any further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the totality and the arguable case involved, we direct the appellant to deposit a sum of Rs.1,00,00,000/- (Rupees One Crore only) within a period of 8 weeks from today and report compliance on 05.06.2014 before the Deputy Registrar. The D.R. on ascertaining such compliance, shall place the file before the Bench on 12.06.2014 for passing appropriate orders. Subject to such compliance being repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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