https://www.taxtmi.com/caselaws?id=124494 The Appellate Tribunal CESTAT, Ahmedabad, upheld the duty confirmation against the appellant for misclassification of "Soft Drink Concentrate" under Heading 2106 90 19 instead of 2106 90 99. The Tribunal denied dispensation of the pre-deposit of Rs. 21,02,607/- and a penalty of Rs. 2 lakhs, directing the appellant to deposit Rs. 13 lakhs within six weeks due to the plea for Modvat credit and cum-duty realization benefits. Both parties were allowed to file early hearing applications given the ongoing classification dispute and pending appeals. The decision stressed the importance of accurate classification, compliance with directives, and procedural adherence in such matters. en-us Tue, 18 Nov 2008 00:00:00 +0530 Mon, 01 Oct 2012 10:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124494 The Appellate Tribunal CESTAT, Ahmedabad, upheld the duty confirmation against the appellant for misclassification of "Soft Drink Concentrate" under Heading 2106 90 19 instead of 2106 90 99. The Tribunal denied dispensation of the pre-deposit of Rs. 21,02,607/- and a penalty of Rs. 2 lakhs, directing the appellant to deposit Rs. 13 lakhs within six weeks due to the plea for Modvat credit and cum-duty realization benefits. Both parties were allowed to file early hearing applications given the ongoing classification dispute and pending appeals. The decision stressed the importance of accurate classification, compliance with directives, and procedural adherence in such matters. Case-Laws Central Excise Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124494