(1.) THE applicant seeks dispensation of pre -deposit of disputed amount of Rs. 21,02,607/ - and penalty of Rs. 2 lakhs.
(2.) AFTER hearing both the sides, we find that the said duty stands confirmed against the appellant by classifying their product Soft Drink Concentrate under Heading 2106 90 19 as against the appellants claim of classification under Heading 2106 90 99. After seeing the two contending entries, we find that Soft Drink Concentrate, by name, appear under Heading 2106 90 19. As such, we find no prima facie case in favour of the appellant.
(3.) AT this stage, ld. DR also brings to our notice an earlier order No. S/945/WZB/AHD/07 dt. 6 -8 -2007 passed by this Bench in the same appellants case directing the appellant to deposit a part amount of duty, after taking into consideration their plea for entitlement of Modvat credit and the entire realization being treated as cum -duty. Ld. Advocate submits that if the said two benefits are extended to them, the duty amount would come down to around Rs. 13 lakhs. By accepting the above plea and in view of the earlier stay order, we direct the applicant/appellant to deposit an amount of Rs. 13 lakhs within a period of six weeks from today and report compliance on 29 -12 -2008. As we note that the issue is of classification and has recurring effect and as we are informed by the ld. Advocate that some of the appeals are pending before the lower authorities, we give opportunity to both the sides to file early hearing applications.