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of <h1>Tribunal Waives Balance Due, Orders Rs. 3 Lakhs Deposit for Unchallenged Product Classification</h1> <h3>ICI (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-VI</h3> ICI (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-VI - 2000 (115) E.L.T. 125 (Tribunal) The judgment is about a waiver application for deposit and penalty under Section 11AC of the Act for a product classification dispute. The applicant claimed the product as fungicide, while the department disagreed. The tribunal directed the applicant to deposit Rs. 3 lakhs and waived the remaining amount due to past unchallenged classification. Compliance was required by 23-9-1999.
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