https://www.taxtmi.com/caselaws?id=84359 The Tribunal granted the petitioner's request for a waiver of the pre-deposit of duty and penalty pending appeal, considering the financial hardship claimed by the petitioner and the contentious nature of the issues. The Tribunal found that the product in question could be classified under Tariff Headings 3401.10 or 3402.90, both carrying a 25% duty rate, and highlighted the need for a proper examination of the product's nature. It held that the show cause notice did not establish suppression of facts or malafides by the petitioner. Additionally, the Tribunal found a violation of principles of natural justice due to the denial of cross-examination and non-furnishing of relevant documents. en-us Mon, 11 Jul 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84359 The Tribunal granted the petitioner's request for a waiver of the pre-deposit of duty and penalty pending appeal, considering the financial hardship claimed by the petitioner and the contentious nature of the issues. The Tribunal found that the product in question could be classified under Tariff Headings 3401.10 or 3402.90, both carrying a 25% duty rate, and highlighted the need for a proper examination of the product's nature. It held that the show cause notice did not establish suppression of facts or malafides by the petitioner. Additionally, the Tribunal found a violation of principles of natural justice due to the denial of cross-examination and non-furnishing of relevant documents. Case-Laws Central Excise Mon, 11 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84359