2003 (5) TMI 367

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..... Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 1,75,577/- and a penalty of Rs. 20000/-. 2. The duty has been demanded, and penalty imposed on the ground that Rovimix B2 80 SD imported by the applicant is classifiable in Heading 29.36 of the Customs Tariff and not as claimed in Heading 23.02. 3.....

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....lication of mind by the department. The contention of the applicant that, there being no fresh material that has been relied upon by the Additional Commissioner when he passed his order in the remand proceedings, the impugned order of the Commissioner (Appeals) contradicts his earlier order has prima facie to be accepted. His further contention that the test reports that the department now indicat....