2015 (1) TMI 296

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..... RDER Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of the amounts confirmed as Central Excise duty, interest thereof and equivalent amount of penalties. The dues are adjudged and confirmed by the adjudicating authority on the ground that appellant herein during the period April 2008 to March 2013 has cleared Di-calcium Phosphate (Animal Feed Grade) without p .....

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..... sed in Animal Feed Grade and get covered under Chapter 23 by interpreting the very same Chapter note which is being interpreted by the adjudicating authority holding against them. He would also submit that various tribunals also holds the same view. 3. Learned departmental representative on the other hand would submit that after 01.3.2005 the heading in the Central Excise Tariff have undergone su .....

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..... hate (Animal Feed Grade). We find strong force in the contention raised by the learned counsel that show cause notice which invokes extended period for demanding duty from them is incorrect as the declarations filed by the appellant in 2001 categorically record that product name and the process of manufacture. Be that as it may, we find that he issue is arguable one subsequent to the amendment in .....

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