1999 (5) TMI 163

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....he Appellant. Shri G.B. Yadav, JDR, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. -  These are the applications filed by waiver of pre-deposit totally amount of Rs. 5,23,29,307/-. There is equal amount of penalty levied on the director, the penalty of the stay of recovery of the same. 2. Question involved in these Appeals are as to the classification of the ....

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.... Circular dated 28-10-1997 issued by the CBEC was wrong which described that the goods would come under Chapter Heading 29.42. Shri Bhat during the course of the arguments invited our attention to the paragraphs 35, 38 and 39 of the said Delhi High Court Judgment. He also referred to the order passed by the Tribunal in Appeal No. 3139-R/98-Bom rendered in the case of Voltas Ltd. v. C.C.E. - Order ....