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2015 (3) TMI 173 - CESTAT AHMEDABADDemand of differential duty - Classification of goods - Held that:- Court in previous order has held that the classification of the product manufactured by the appellant would fall under Chapter 54 of Central Excise Tariff Act, 1985 and rejected the claim of the appellant that it would fall under Chapter 56 of Central Excise Tariff Act, 1985. We do not find any merit in the appeal filed by the appellant as regards the issue of classification and following our order dt.29.05.2009 uphold the impugned order which classify the product manufactured by the appellant under Chapter 54. Penalty of ₹ 1 lakh imposed by the adjudicating authority on the appellant under Rule 25 of Central Excise Rules 1944 is unwarranted and the same is accordingly set aside for the reason that appellant is still disputing the classification before Apex Court - appeal filed by the appellant is rejected on the point of classification and allowed on the point of penalty imposed - Decided partly in favour of assessee.
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