TMI Blog2014 (1) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... -2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Shri G. Shivadass, Advocate For the Respondent: Shri N. Jagdish, Superintendent (AR) ORDER Per: P. G. Chacko; These applications filed by the appellants seek waiver and stay against the respective adjudged dues. The main applicant/appellant is the assessee who seeks the said reliefs mainly against demand of duty of over Rs.75 lakhs for the period April 2007 to October 2010. The assessee-company and the co-appellants (Managing Director and Executive Director of the company) are also aggrieved by the respective penalties imposed on them. The above demand of duty is on two products viz., Whey Platinum Standards and X-tra Whey both of which were cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned counsel has urged that the reliability of the old decision of this Tribunal in CCE vs. Frozen Foods Pvt. Ltd.: 1992 (59) E.L.T. 279 (Tribunal) be ruled out. The learned counsel has also referred to a test report of the assessee which was prepared on samples of the subject goods. The learned Superintendent (AR) has objected to such test reports being relied upon in favour of the assessee. At this juncture, the learned counsel submits that the classification of the goods was decided by the adjudicating authority without drawing samples for chemical test. The learned Superintendent (AR) has also relied on a stay order passed by a coordinate bench of this Tribunal vide stay order passed by the Delhi bench in appeal No.E/379/2011 (N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the issue being contentious, we would have directed the appellants to pre-deposit approximately 50% of the total amount of duty, had there been no plea of limitation pressed before us by the counsel. We have heard the learned Superintendent (AR) also on this limitation issue. The learned counsel has pointed out that the total amount of duty barred by limitation, according to the appellant, is Rs.56,45,312/-. The amount of duty coming within the normal period of limitation would be around Rs.20 lakhs. We direct the appellant to pre-deposit an amount of Rs.20,00,000/- (Rupees twenty lakhs only) within six weeks and report compliance to the Deputy Registrar on 1.7.2013. Deputy Registrar to report on 8.7.2013. Subject to due compliance, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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