2002 (10) TMI 715

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..... e Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 3.75 crores and a penalty of Rs. 47 lakhs. 2. The duty has been demanded, and penalty imposed on the finding that the rapid hardening cement that the applicant manufactures is classifiable in sub heading 90 of heading 2502.00 of the Tariff and not as claimed by the assessee, in .....

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..... isposing of a particular case. However, we find that seven orders of assessments have been issued by various levels holding the product manufactured by the applicant on products in similar composition to be classifiable in sub heading 29. We need only refer, at this stage, to an order passed on 11-7-2002 by the Commissioner (Appeals) classifying in sub heading 29, the rapid hardening cement capsul .....

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..... here there is a difference of opinion as to classification or valuation etc. by the co-ordinate authorities, the benefit of the doubt at the interim stage would go to the applicant, and waiver will be granted. This is not a case of the applicability of the benefit of exemption where the benefit of doubt may flow to the state. Accordingly, we waive deposit of the duty and penalty and stay their rec .....

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