2004 (1) TMI 429

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....ondent. [Order per : P.G. Chacko, Member (J)]. -  The dispute in this case relates to classification of a product called "Selsun Blue", which is a 1% Selenium Sulfide Shampoo, manufactured by the appellants. The demand of duty confirmed against the appellants on the clearances of the product for the period July 2000 to June 2001 is to the extent of about Rs. 63 lakhs. There is also a penalt....

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....elevant order passed by the Tribunal. On a perusal of this order, we find that all aspects of the classification dispute were taken into account and a considered prima facie view was taken by the Bench and accordingly, the above direction for pre-deposit was issued. Now, before us the same party has put across an almost identical case in this appeal. We are inclined to follow the above interim ord....

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.... Court against an interim order of the Commissioner (Appeals) at the first appellate stage of the present case, the High Court had substituted "pre-deposit in cash" with "production of bank guarantee for equal amount". Ld. Counsel has endeavoured to impress upon us that as the bank guarantee is still alive, the same would serve the instant purpose. We do not agree with this suggestion. The prima f....