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TMI Blog2010 (11) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2002. 3. Shri S. Murugappan, learned Advocate appearing for the appellants argues that the impugned goods are not excisable and that the same are being traded after importing from abroad. He further states that the appellants had taken a separate registration for their trading activity and that all the clearances have been made under invoices. As such, the duty demand is not sustainable on non-excisable goods on merit and also on the ground of time-bar, since it was open to the department to check invoices of the appellants and raise the demand within the normal period. Answering a query from the Bench, the learned Advocate agrees that the impugned imported goods are not being sold as such but are being marketed after diluting the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are processing the same to produce another product namely AXXANOL-33CD. The adjudicating Commissioner has noted that in the Annexure to the Registration Certificate taken by the appellants for trading their goods, there is no mention of the product AXXANOL-33CD and hence it is a clear case of suppression. The appellants are importing AXXANOL-33C, which is being diluted with lab ethanol and mineral spirit in the proportions 1:9, 1:24 and 1:49 as required by the customers. As such, the dilution is to extent of 9 times, 24 times and 49 times, as the case may be, according to requirement of the customers. The processed product is obviously being relabeled and repacked after obtaining the necessary dilution as per the requirement of the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the foregoing, we are of the prima facie view that the appellants have not made out a case for complete waiver of pre-deposit either on merit or on limitation. The learned Advocate has also not advanced any arguments regarding financial hardship though the appellants in their stay application have referred to the cash liquidity crunch they would face for generating funds to pay the demanded duty and penalty. 7. Considering the foregoing, including the plea of financial hardships raised in the stay petition, we direct the appellants to pre-deposit 25% of the duty amount within a period of eight weeks from today and report compliance on 7-2-2011. Subject to compliance with the above direction, pre-deposit of the balance amount shall r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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