https://www.taxtmi.com/caselaws?id=237777 The Appellate Tribunal CESTAT Chennai addressed two appeals concerning the classification of goods and duty demands, with penalties and interest. The applicant, a bio-fertilizer manufacturer, disputed the classification under Chapter 38 and Chapter 34, advocating for demand calculation under Section 4 of the Central Excise Act and citing financial hardship. The Tribunal considered the abatement provision under Notification No. 49/2008 and the applicant's financial situation, ultimately allowing a waiver of the balance duty amount, interest, and penalty until the appeals' resolution, subject to deposit verification. en-us Mon, 23 Sep 2013 00:00:00 +0530 Tue, 08 Oct 2013 06:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237777 The Appellate Tribunal CESTAT Chennai addressed two appeals concerning the classification of goods and duty demands, with penalties and interest. The applicant, a bio-fertilizer manufacturer, disputed the classification under Chapter 38 and Chapter 34, advocating for demand calculation under Section 4 of the Central Excise Act and citing financial hardship. The Tribunal considered the abatement provision under Notification No. 49/2008 and the applicant's financial situation, ultimately allowing a waiver of the balance duty amount, interest, and penalty until the appeals' resolution, subject to deposit verification. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237777