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TMI Blog2013 (12) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Mr. R K Singla, Commissioner (AR) PER : P G Chacko This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include duty of Rs.2,58,28,867/- demanded from them for the period from July 2009 to September 2010. On a perusal of the records and hearing both sides, we find that the impugned demand of duty is on a product which was claimed by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out that the learned Commissioner considered the absence of cocoa butter as irrelevant. It is also submitted that the adjudicating authority misunderstood the ratio of the Tribunal's decision in Nestle India Ltd. Vs. CCE [2008 (227) E.L.T. 631 (Tri. -Mum.)]. The learned counsel, referring to the said judgment, submits that what was found to be irrelevant in that case was the presence or absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel submits that the facts of the case covered by the cited Stay Order are different. He submits that the above pre-deposit was ordered after taking note of the presence of cocoa butter in the product manufactured during the period from September 2004 to June 2009. Contextually, it is submitted that the appellant stopped adding cocoa butter after the above period and hence the Stay Order cited by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of cocoa butter is irrelevant to classification of the goods as 'white chocolate' is not legally or factually tenable. The Stay Order cited by the learned Commissioner (AR) is not applicable to the instant case for the reasons correctly stated by the learned counsel. In the result, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues. (Pronounced and dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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