ORDER
Jyoti Balasundaram, Member (J)
1. This is an application for waiver of pre-deposit of penalty of Rs. 50,000/- imposed upon the applicants herein on the ground inter alia that the goods in question were liable to confiscation as the applicants had not disclosed to the Department the product in dispute viz. Egg Free Cake Mix was being sold in unit containers for the purpose of determination of classification under CET sub-heading 1901.19 as contrasted with the claim of the appellants that the goods fall for classification under CET 1905.90 attracting Nil rate of duty.
2. We have heard both sides. We note that in the classification declaration, the assessees have shown the unit of assessment and therefore, prima facie it cannot be said that there was no disclosure to the Department of the fact of the product being sold in the containers. The other plea including the plea that a penalty of Rs. 50,000/- was already imposed in respect of the same goods, and therefore, there is no warrant for imposition of fresh penalty will be considered when the appeal is taken up for hearing. In view of the prima facie finding that the classification declaration shows that the product was being sold in the unit containers, we are of the view that a strong prima facie case for waiver has been made out and hence dispense with the pre-deposit of the penalty and stay recovery thereof pending the appeal.