2012 (9) TMI 676

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....ri M. Kutty, A.R.   Per : Mr. M.V. Ravindran;   This stay petition is filed for the waiver of pre-deposit of duty amount of Rs.10,52,955/-, interest thereof and equivalent amount of penalty.   2. The above said amounts have been confirmed by the first appellate authority on the ground that the appellant is not eligible to avail benefit of small scale industry to the interme....

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.... No.8/2006 is not applicable to the products which fall under chapter 17. He would then draw our attention to the corrigendum issued by the Central Government, to notification which is reproduced at page No.11 of his appeal memoranda and submit that the appellant product sugar falls under chapter 17 has been subsequently included in notification No.08/06. He would submit that this corrigendum has ....

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....es into existence during the manufacture of biscuits. The said intermediate product sugar syrup is undisputedly classifiable under Chapter 17 of the First Schedule to the Central Excise Tariff Act, 1985. On perusal of the corrigendum to budget notifications which is reproduced by the appellant in his grounds of appeal, we find that the said corrigendum does indicate that the products fall under th....