2014 (6) TMI 818

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..... heading 1511 and, hence, they cleared the goods by claiming the benefit of the relevant exemption notification. It further appears from the submissions of both sides that this Bench, in two recent stay orders, granted waiver and stay in favour of similar manufacturers of 'refined palm stearin', having found prima facie case on the ground of time-bar - there was no clearance of the goods during the .....

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..... ule. The impugned demand of duty for the period September 2008 to March 2012 is on the basis of the latter classification of the product. It is not in dispute that the product is classifiable today only under heading 3823 11 as held by the Hon'ble Supreme Court in the case of Commissioner vs. JOCIL Ltd. [(2011 (263) E.L.T. 9 (S.C)]. The appellant is, therefore, claiming prima facie case on the .....

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..... of similar manufacturers of 'refined palm stearin', having found prima facie case on the ground of time-bar. Example: stay order No. 25012/2013 dated 25.3.2013. We also note that there was no clearance of the goods during the period from April 2011 to March 2012 and that the impugned demand is practically for the period from September 2008 to March 2011, which is apparently beyond the norm .....

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