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TMI Blog2015 (2) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... that this would get covered under the category of boxes or cartons. The demonstration which has been provided by the ld.Counsel indicates that these would not be boxes. At the same time, it could also be possible that these products may fall under the category of others. There is an element of the doubt as to the correct classification of the product and such classification can be considered by us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he would like to attend the personal hearing along with advocate. We decline the adjournment as the appeal and the Stay Petition was filed in the month of June 2014 and the matter was listed for the first time on 23.09.2014, adjournment was granted on the very same ground on the request of the advocate. 2. We take up the Stay Petition and the appeal for disposal. 3. Ld.Counsel brings to our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed show cause notice and the information they gather by filing an application under RTI. 4. Ld.D.R., on the other hand, would draw our attention to the manufacturing process which has been recorded by the adjudicating authority. It is his submission that from the manufacturing process as recorded by the adjudicating authority, the product gets manufactured and duty liability has to be discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o some condition for hearing and disposing the appeals on merit. 6. Keeping in mind that the issue is contentious one and in respect of the classification of the product rules of interpretation and the HSN explanatory note needs to be considered, we direct the main appellant M/s Gautam Paper Udyog to deposit an amount of ₹ 10 lakhs (Rupees Ten Lakhs only) within a period of eight weeks fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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