2009 (3) TMI 698

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....ellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellants are required to pre-deposit the following amounts : (a)     Duty of Rs. 55,51,491/- (Rupees Fifty-five lakhs Fifty-one Thousand Four Hundred and Ninety-one only) (b)     Penalty of Rs. 55,5....

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....e classifiable under Chapter 16.01 as preparation of meat. Even in the said classification, there are two sub-classifications, one relating to the product packed in the unit container. It is the contention of the appellant that in their case the product is not packed in unit container. In this connection, he invited our attention to the definition of "unit container" under the Central Excise Tarif....

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....these classification claimed by them on merits. 5. On a careful consideration of the issue, we find that the merits of the case have to be examined only at the time of final hearing. Presently, the appellants have a decision in their favour. Moreover, in view of the different interpretations of the departmental authorities, prima facie, the longer period would not be applicable to the pres....