https://www.taxtmi.com/caselaws?id=203668 In a classification dispute over products claimed as instant food mix, the Tribunal applied the common parlance test and found the goods, on the available material, to consist of minerals and vitamins rather than products known as food or food mix. It held that no prima facie case was made out for complete waiver of the duty demand, so the appellants were required to deposit the duty amount. On the penalty aspect, the show cause notice did not specifically refer to Section 11AC, and the appellants were held to have a prima facie case for waiver of interest and penalty pending disposal of the appeal. en-us Fri, 14 May 2010 00:00:00 +0530 Wed, 18 May 2011 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203668 In a classification dispute over products claimed as instant food mix, the Tribunal applied the common parlance test and found the goods, on the available material, to consist of minerals and vitamins rather than products known as food or food mix. It held that no prima facie case was made out for complete waiver of the duty demand, so the appellants were required to deposit the duty amount. On the penalty aspect, the show cause notice did not specifically refer to Section 11AC, and the appellants were held to have a prima facie case for waiver of interest and penalty pending disposal of the appeal. Case-Laws Central Excise Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203668