https://www.taxtmi.com/caselaws?id=88387 The Tribunal ruled in favor of M/s. Dena Jee Sansthan regarding the classification of shampoos under the Central Excise Tariff Act, 1985, upholding a prima facie case for waiver due to the time-barred demand. It found that the applicant's financial hardship and bona fide belief regarding exemption from duty payment justified dispensing with duty and penalty requirements during the appeal process. The Tribunal emphasized the importance of considering the applicant's financial position and the impact of depositing the duty amount, ultimately granting a waiver based on the existence of a bona fide belief and the extended period of limitation. en-us Wed, 25 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 15:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88387 The Tribunal ruled in favor of M/s. Dena Jee Sansthan regarding the classification of shampoos under the Central Excise Tariff Act, 1985, upholding a prima facie case for waiver due to the time-barred demand. It found that the applicant's financial hardship and bona fide belief regarding exemption from duty payment justified dispensing with duty and penalty requirements during the appeal process. The Tribunal emphasized the importance of considering the applicant's financial position and the impact of depositing the duty amount, ultimately granting a waiver based on the existence of a bona fide belief and the extended period of limitation. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88387