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2015 (3) TMI 419 - CESTAT KOLKATAWaiver of penalty - Classification - whether ‘Red Whole Lentils’ are ‘pulses’ or not - Held that:- Ministry of Commerce has opined that Red Whole Lentils ‘are pulses’. Accordingly, at this stage, the offer made by the Ld. Advocate seems to be reasonable. Consequently, I direct the applicants to deposit 10% (Ten per cent) of the penalty imposed on each of them within a period of two weeks from today and on deposit of the said amount, balance amount of penalty imposed on the applicants would stand waived and its recovery stayed during the pendency of the appeals - Partial stay granted.
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