2006 (3) TMI 363

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....h Shah, Moti Ajwani, Advocates, for the Appellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides in the application for waiver of pre-deposit and stay of recovery of the amounts confirmed by the Commissioner on classifying the subject goods of the assessee as cosmetics when they claimed the same to be ayurvedic medicaments and prepara....

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....mmissioner was advised and relied upon by him which were not available to the department in the earlier proceedings, though in a separate Commissioner's jurisdiction. 4. In this view of the matter at this prima facie stage we find that the appellants have made out a very good case for full waiver of the pre-deposit requirement under Section 35F of the Central Excise Act, 1944 and order the....