2004 (12) TMI 578

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....ma, Consultant, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The applications for waiver of pre-deposit of duty of Rs. 61,19,774/- confirmed against the applicants along with equal amount of penalty imposed upon them and penalties of Rs. 10 lakhs on Shri Madhukar Agarwal, Authorised Signatory of the company and Rs. 5 lakhs....

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....Therefore, prima facie use of Attatic PP Copo is brought out in the manufacture of the final product. However, regarding Pentaerythritol, the Chemical Examiner has only stated that it is an alcohol containing four hydroxyl (-OH) groups and it may lose water on heating at certain pH/or oxidized and thus it may lose its identity. But this is not sufficient prima facie for holding that Pentaerythrito....