2014 (1) TMI 268

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....ant : Shri B.L. Narsimhan, Advocate For the Respondent : Shri Devender Singh, Joint CDR ORDER Per Archana Wadhwa: All the stay petitions are being disposed of by a common order as they arise out of the same impugned order of Commissioner vide which he has confirmed demand of Rs. 82,10,103/- and imposed equal amount of penalty on M/s Surya Herbal Ltd and penalties on the other applicant....

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.... provisions of Section 4A. It is on the said different that the duty liability arose against the applicant. 4. After hearing both the sides, we find that the demand stands raised by way of issuance of show cause notice dated 22.7.2010 by invoking the longer period of limitation. We have seen the ER-I return filed by the appellant. It stands clearly disclosed that the classification of the appli....

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.... shifted the classification of the said product as tooth powder. It may be noted that tooth powder attracts nil rate of duty whereas the appellant was paying duty on the Daant Pari. This fact reflects the appellant's understanding of the dispute and their plea that their products are nothing but medicines. 6. In view of the foregoing discussion, we dispense with the condition of pre-deposit of ....