TMI Blog2015 (9) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... ant : Shri G. Vidhyadhar Reddy, Advocate For The Respondent : Shri B.Balamurugan, AC (AR) ORDER Per R. Periasami The matter was listed on 10.12.2014. On that day, vide Interim Order No.109 to111/2014, Revenue was directed to encash the bank guarantee and produce the receipt for considering the stay applications. 2. Ld. Advocate for the appellant submits that copy of letter issued by appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olyphosphate whereas the department has classified it as Ascorbic acid and demanded ADD. He submits that Ascorbyl Polyphosphate is different from Ascorbic Acid and there is no misdeclaration. He also submits when the past consignments were already cleared on payment of appropriate customs duty and the goods were supplied to the actual users such as Godrej Agrovet Pvt. Ltd. etc for poultry feed pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly used for preparation of animal feed. They are trading and selling to poultry farmers fish feed manufactures and they do not trade any item which is of medicinal value in human applications. Regarding personal penalty on co noticees, he submits both are the Directors of the company and the department has not alleged their role in any contravention of Customs Act. 3. On other hand, Ld. A.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eks. The payment of Rs. 31,84,000/- amount already paid by the appellants to be adjusted towards predeposit. Upon deposit of the said amount, predeposit of balance duty and penalty in respect of the appellant No.1 and predeposit of penalty amount on the appellants No.2 & 3 shall stand waived and recovery thereof stayed during pendency of the appeal. Call on to report compliance on 13.8.2015. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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