2014 (1) TMI 465

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....N. Jagdish, Superintendent (AR) ORDER Per: P. G. Chacko; These applications filed by the appellants seek waiver and stay against the respective adjudged dues. The main applicant/appellant is the assessee who seeks the said reliefs mainly against demand of duty of over Rs.75 lakhs for the period April 2007 to October 2010. The assessee-company and the co-appellants (Managing Director and Executi....

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....are also sought to be filed. After considering the submissions of both sides, we allow the miscellaneous application at the outset. 2. Both sides have extensively referred to the composition of the two products as also to the relevant tariff entries and also to the relevant explanatory notes of the HSN. The learned counsel for the appellants has also referred to the Tribunals larger bench decisi....

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....e learned Superintendent (AR) has objected to such test reports being relied upon in favour of the assessee. At this juncture, the learned counsel submits that the classification of the goods was decided by the adjudicating authority without drawing samples for chemical test. The learned Superintendent (AR) has also relied on a stay order passed by a coordinate bench of this Tribunal vide stay ord....

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....appellants raw materials classified the goods. It further appears that those who supplied the raw materials to the appellants classified such materials under headings 3502/1901. Apparently, it is not in dispute that such raw materials viz., 'Whey Protein Concentrate' and 'Whey Protein Isolate' were converted to the respective final products viz., 'Whey Platinum Standard' and 'X-tra Whey' respecti....