Court requires 50% deposit for appeal on cotton waste classification dispute. Penalty waived.

The Punjab and Haryana High Court directed the petitioner to deposit 50% of the duty and interest within two months for the appeal to be heard, while waiving the penalty in a dispute regarding the classification of a product as cotton waste or polyester waste. The Central Excise and Service Tax Appellate Tribunal did not waive the pre-deposit requirement for duty and interest.

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The Punjab and Haryana High Court judgment in 2010 (11) TMI 53 addressed a dispute over the classification of a product as cotton waste or polyester waste. The Central Excise and Service Tax Appellate Tribunal declined to waive the pre-deposit requirement for duty and interest but waived the penalty. The Court directed the petitioner to deposit 50% of the duty and interest within two months for the appeal to be heard.

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