2009 (7) TMI 953

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R.P. Meena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the application for waiver of pre-deposit of Rs. 10,87,956/- and equal amount of penalty. The demand has been confirmed on scrapped plastic containers used for filling mineral water. 2. We find that prima facie case for unconditional waiver has been made out by the assesse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Revenue has contended that plastic scrap is classifiable under Chapter Heading 39.15 which is specific entry for broken plastics. Therefore, prima facie the ratio of the Charminar Bottling Co. (P) Ltd. (supra) decision which has been followed in Dhillon Kool Drinks Beverages Ltd. (supra) upheld by the Apex Court is applicable. Hence, we grant waiver of pre-deposit of the amounts in question an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X