2008 (5) TMI 534

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....nt. Shri P.M. Govande, Jt. CDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. -  This is an application for staying the operation of the impugned order passed by the Commissioner and to waive the pre-deposit of the fine and penalty imposed and stay their recovery pending disposal of the appeal. 2. The brief facts of the case are that the appellants Grasim Indust....

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....ccordingly issued to the applicant seeking to reclassify the goods and demanding duty amounting to Rs. 77,20,529/-. On receipt of the above letter, the applicant paid the differential duty along with interest under protest and sought a personal hearing. On failure to receive any communication regarding grant of personal hearing, the applicants filed an appeal before the Commissioner (Appeals). Com....

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....annot be charged with misdeclaration as the description of the goods is not being disputed and therefore in such a case, confiscation was not called for nor penalty was imposable and he accordingly prayed for staying the operation of the order. 4. We have considered the submissions. We find that the chapter heading 8479 89 92 refers to "briquetting plant and machinery intended for manufact....