1998 (4) TMI 377

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. - These three applications for waiver of deposit of duty totalling Rs. 1,33,50,854/- aprox. and penalty of Rs.1 crore. 2. Advocate for the applicant explains that the demand has arisen on the finding of the Commissioner that Liril, a liquid toilet soap manufactured by appellant is classifiable not in Heading 34.01 as claimed but Hea .....

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..... that five classification lists had been approved. In the absence of any requirement in law that presence of surface active agent was required to be declared to the department there is no justification to say that not mentioning it amounts to suppression. However, as evidence of the applicants he offered to deposit Rs. 25 lakhs. 4. Departmental representative contents that the Commissioner ha .....

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..... 3.04. Apart from the fact that the advertisements of which copies have been produced do not refer to the product containing any properties relating to beautification of skin care, advertisements by themselves cannot be the basis for classification. On limitation too, applicant has a strong case prima facie. Five classification lists had earlier been approved. In the absence of any statutory requir .....

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