TMI Blog2012 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1985 particularly Entry No. 0903.10 - waiver of the condition of pre-deposit allowed - E/2835/2011 - 656/2012-EX(BR)(PB) - Dated:- 16-4-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : S/Shri Vinay Garg and Amit Awasthi, Advocates, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order] :- The appellant vide instant applicant is seeking waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. Learned Counsel relying upon the judgment of Hon ble Supreme Court in the matter of Commercial Taxes Officer v. Jalani Enterprises reported in (2011) 4 SCC 386 = 2011 (266) E.L.T. 289 (S.C.) submits that in the aforesaid matter the issue before the Hon ble Supreme Court was whether Jaljeera could be termed as masala and the Hon ble Supreme Court after taking note of ingredients of Jaljeera co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould cause undue hardship to the appellant. 4. Shri S.R. Meena on the contrary has argued in support of the impugned judgment. He submits that the Adjudicating Authority has rightly concluded that Jaljeera and Hazmi are classifiable under Chapter 21 of the Central Excise Tariff Act, 1985. Learned AR has also tried to distinguish the judgment of Hon ble Supreme Court relied upon by the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under Chapter 9 of Central Excise Tariff Act, 1985 particularly Entry No. 0903.10. Thus, in our considered view the appellant has been able to make out prima facie case for waiver of the condition of pre-deposit. Stay application is accordingly allowed and the deposit of demand, interest and the penalty thereof is waived till disposal of the appeal. (Dictated and pronounced in open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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