2013 (12) TMI 685

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....e Respondent : Mr B S Meena Additional Commissioner (AR) PER : S S Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.28,96,923 /-, interest and penalty of equal amount imposed under Section 11AC of the Central Excise Act. 3. Brief facts of the case are that a show cause notice was issued demanding duty for the normal period of limita....

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....s, for non-compliance with the provisions of Section 35F of the Central Excise Act. 5. The contention of the applicants is that the goods in question are printed books, brochures and leaflets and similar printed matters and are classifiable under Chapter 49 of the Tariff hence the demand is not sustainable. 6. The Revenue submitted that the products in question are in the form of business fo....