2005 (4) TMI 468

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ian, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue involved in all the four stay petitions is identical, the appellants are engaged in the manufacture of 'Honey' and classified the same under heading 3003.31. However, the revenue entertained a view inasmuch as the goods in question are being sold under the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and imposed penalties. On appeal against the said decisions, the Commissioner (Appeals) accepted the appellants stand that the product would be correctly classifiable under Chapter 4 in terms of the Tribunal's order, but accepted the said claim of the appellant w.e.f 1-2-2001, when a fresh declaration was filed by them. As regards, the previous period he upheld the view of the original adjudicat....