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2012 (8) TMI 657 - CESTAT, MUMBAIAdjournment – Held that:- Merely because the advocate is on summer vacation, it cannot be a ground for adjournment of the matter - request for adjournment is rejected Demand – personal penalty - classification - Polyurethane Moulded Foam Seat Cushion - department’s contention is that the same is classifiable under Chapter sub-heading 39263010 whereas the assessee’s contention is that the same is classifiable under Chapter 94 – Held that:- Chapter Note 1(a) of Chapter 94 which reads thus “pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63.” Apparently, cushions which fall under Chapter 39 are excluded from Chapter 94 - no fault with the impugned order classifying the produce under Chapter 39 - penalty is sought to be imposed not only on the firm but also on the partners which is clearly not permissible – pre deposit waived /stayed partly.
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