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2010 (5) TMI 509 - CESTAT, NEW DELHIWaiver of pre-deposit - The appellants are the manufacturer of Spray Dried Gum Powder Edible Preparation viz.“Fresubin-Vanilla”, “Fresubin-DM” and “Fresubin-Hifibre” - The appellants had tried to persuade us that the said products amount to food mix on the basis of certain certificates stated to have been submitted - It is settled law that in the matter of classification of such products the common parlance theory plays an important role and unless the same is applied, the classification, process cannot be completed - Prima facie, do not find any case having been made out for grant of stay in relation to the demand of duty is concerned - As regards the penalty is concerned, certainly the show cause notice does not make specific reference of Section 11AC based on which the penalty has been imposed. Held that: deposit the duty amount within a period of eight weeks and on deposit of such duty amount, balance amount including the interest and penalty stands waived till the disposal of the appeal.
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