Appellate Tribunal Directive: Deposit Rs. 7,50,000 within 6 weeks for compliance.

The Appellate Tribunal CESTAT NEW DELHI directed the appellant to deposit Rs. 7,50,000 within six weeks to comply with an ex-parte stay order involving a duty amount of Rs. 42,00,000. The appellant's appeal was dismissed initially due to non-compliance with the deposit directive related to the classification of products, specifically Brahmi Amla Hair Oil and natural hair wash powder. The Tribunal stressed the importance of adhering to the deposit requirement for the appeal process to move forward effectively.

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Issues: Non-compliance with ex-parte stay order, classification of products

Non-compliance with ex-parte stay order:
The judgment by the Appellate Tribunal CESTAT NEW DELHI involved a case where the Commissioner (Appeals) had dismissed the appellant's appeal due to non-compliance with an ex-parte stay order directing the appellant to deposit the entire duty amount of Rs. 42,00,000 involved in the appeal. The appellant argued that out of the total amount, Rs. 27,00,000 was related to the classification of Brahmi Amla Hair Oil, which had already been determined as an Ayurvedic product by the Tribunal in a previous case. The remaining Rs. 15,00,000 was for the correct classification of natural hair wash powder. The appellant expressed willingness to deposit 50% of the amount, acknowledging the contentious issue of classification at hand.

Classification of products:
Following the arguments presented, the Appellate Tribunal directed the appellant to deposit Rs. 7,50,000 within six weeks. This deposit was to be reported to the Commissioner (Appeals), who would then decide the appeal on its merits after confirming compliance with the order. The Tribunal disposed of the stay petition and the appeal in this manner, emphasizing the need for compliance with the deposit directive to proceed with the appeal process effectively.

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