2011 (3) TMI 1182

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.... Representative (JDR) for the respondent Per: Ashok Jindal: The applicants are seeking waiver of pre-deposit of duty and interest confirmed by the impugned order. 2. The issue involved in this case is whether, the product, namely, bubble gum, is classifiable under Chapter Heading 1704 10 00 or 1704 90 90  and whether the appellants are entitled to avail benefit of Notification No.....

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....of the duty, interest and penalty confirmed against and stay recovery thereof. 6. We have seen that the lower appellate authority has rejected the appeal of the appellant for non-compliance with the stay order.  7. We find that the issue involved in this case is in a very narrow compass and the appeal can be disposed of at this stage itself. We, therefore, with the consent of both the....