2015 (9) TMI 1134

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..... Choudhary, JJ. For The Appellant : Shri G. Vidhyadhar Reddy, Advocate For The Respondent : Shri B.Balamurugan, AC (AR) ORDER Per R. Periasami The matter was listed on 10.12.2014. On that day, vide Interim Order No.109 to111/2014, Revenue was directed to encash the bank guarantee and produce the receipt for considering the stay applications. 2. Ld. Advocate for the appellant sub....

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....s that what they have imported is Ascorbyl Polyphosphate whereas the department has classified it as Ascorbic acid and demanded ADD. He submits that Ascorbyl Polyphosphate is different from Ascorbic Acid and there is no misdeclaration. He also submits when the past consignments were already cleared on payment of appropriate customs duty and the goods were supplied to the actual users such as Godre....

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....er 29 as Organic compound. This is drug mix directly used for preparation of animal feed. They are trading and selling to poultry farmers fish feed manufactures and they do not trade any item which is of medicinal value in human applications. Regarding personal penalty on co noticees, he submits both are the Directors of the company and the department has not alleged their role in any contraventio....