2005 (3) TMI 317

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....)   [Order per : Jyoti Balasundaram, Vice-President]. - The applications for waiver of pre-deposit of duty of Rs. 105,59,79,241/- and duty of Rs. 8,83,37,093/- and penalty of equal amounts and penalties on the executives of the applicants company arise out of two separate orders of the Commissioner, New Delhi. The demand has been raised by holding inter-alia that parts and components cl....

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....ts on the packages. 2. We have heard both the sides. The applicants have made out a strong prima-facie case for waiver on the merits of the matter as it appears to us that the essential character test applied by the Commissioner under Rule 2(a) to hold that what was cleared by the applicants was complete colour TV receivers is obviously incorrect for the reason that colour picture tubes give th....