2014 (1) TMI 1162

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..... o dispense with the condition of pre-deposit of Rs. 19,32,037/- and penalty of identical amount. 2. After hearing both the sides for some time, we note that the dispute relates to the correct classification of the product being manufactured by the appellant which they have described as Hydrated Lime. On the other hand, Revenue's contention is that the said product is Calcium Hydroxide which is cl .....

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..... nt period, there are various decisions of the Tribunal holding that Hydrated Lime is not liable to duty of excise. 4. Taking into consideration the merits of the case as also the limitation, we deem it fit to direct the appellant to deposit Rs.2,50,000/- within a period of 12 weeks from today and report compliance on 31.5.2013. Subject to the deposit of the above amount, pre-deposit of the balanc .....

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