2003 (10) TMI 563

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....la, Advocate, for the Appellant. Shri H. Kotikar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The applications for waiver of pre-deposit of duty of Rs. 48,30,800/- and penalty of equal amount on M/s. Ventron Polymers Limited and duty of Rs. 42,47,020/- and penalty of equal amount on M/s. Ventron Chemicals Limited arise out of two separate orders involvin....

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....ts had been filing classification declarations from time to time during the period in dispute in which they had set out the manufacturing process as under : "Silicon oils of various grades mixed together under room temperature to obtain a pre-determined viscosity further it is filtered and packed." 4. The process has been found to be correctly described and the Commissioner has accepted....

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....d together for such use and once the Commissioner has mainly relied upon the Tribunal's order in the case of CCE, Calcutta v. Melroark Private Limited cited supra for classification under Chapter 39, no suppression, prima facie, can be attributed to the applicants as the Tribunal's decision has been rendered well after the period in dispute in the present cases. Therefore in the absence of any kno....