2011 (11) TMI 286

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....umar, SDR for the Respondent Per Archana Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.2,32,05,945/- confirmed against the applicant-appellant and penalty of Rs.50,000/- imposed upon them. 2. After hearing both sides, we find that the said duty stands confirmed in respect of NIDO milk powder being manufactured by the a....

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....manufacturing of NIDO milk powder when standardisation of milk is carried out and the same cannot be considered as an additives. He has referred to the general explanatory notes of Chapter 4 of HSN which allows addition of natural milk constituents  to the milk powder for retaining the final product under Chapter 4. The same excludes the products obtained from milk by replacing one or more of....

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....not been able to make  out a good case in their favour so as to allow  the stay petition unconditionally. The appellants have not pleaded any financial hardship. As such, by taking into account the overall facts and circumstances of the case, we direct the appellants to deposit an amount of Rs.1,00,00,000/- (Rupees One crore only) as a condition  of hearing to their appeal within a ....