PEPSICO INDIA HOLDINGS PVT. LTD. Versus CCE., CHANDIGARH - 2012 (12) TMI 298 - CESTAT, NEW DELHI - Central Excise
......... dered as a new manufactured product classifiable under Tariff Heading 11081300. rdquo 11. emsp We have gone through the order in original as well as order in appeal. We find that these appeals raise serious issue of classification i.e. whether the goods in question is starch classifiable under Tariff Entry 1108 13 00 or vegetable waste classifiable under Tariff Entry 2308 00 00. Thus, in our view, the appellants have been able to make out a good prima facie case in their favour. Given the facts and circumstances of the case, we find that asking the appellants to pre-deposit the amount of duty confirmed, penalty as also interest at this stage would be harsh and cause them undue hardship. Accordingly, the stay applications filed by the respective appellants are allowed and the condition of pre-deposit of demand, interest and penalty imposed upon the respective appellants is waived and the recovery is stayed till disposal of the appeals. 12. emsp Appeals be listed in due course.