2013 (8) TMI 1

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.... JJ. For the Appellant: Shri Dhaval Shal, Advocate For the Respondent: Shri K.N. Joshi, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of differential amount of duty confirmed by the adjudicating authority along with interest and equivalent amount of penalty. 2. The dispute in the case is regarding classification of the product of t....

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....hapter 38 and due to pressure from the department, for sometime they had classified the product under Chapter 27 but on noticing the error, they themselves started clearing the goods under Chapter 38, and filing proper declarations with the authorities. It is his submission that the differential duty is sought by the department on the ground that the appellant has suo-motto changed the classificat....

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....red by them 'Liquid Paraffin Wax' under Chapter 27 for export purposes and under Chapter 38 for home consumption use. It is his submission that appellant, for the purpose of availment of ineligible DEPB credit, has classified the product under Chapter 27, such benefit being not available for home consumption, has classified the same under Chapter 38. 5. On careful consideration of the submissio....