2013 (12) TMI 1194

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....B.L. Soni, DR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 1,00,476/- and penalty of identical amount. 2. After hearing both the sides, we find that the appellants declared the imported oil as sulphonated fish oil classifiable under heading 3402.9020. Samples were drawn and sent to CRCL which revealed that the goo....

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.... were sulphonated fish oil (other than fish oil) but free from mineral oil. The Assistant Commissioner held that as the retest report establishes that the goods were not mineral oil, he accepted the appellants contention that the same are sulphonated fish oil. He accordingly dropped the demand against the appellant. 5. Being aggrieved by the said order, the Revenue filed an appeal before the Co....