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TMI Blog1991 (4) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ice President]. By the present application the applicants have made a prayer for dispensing with the pre-deposit of duty amount of Rs. 3,18,249-27. Shri V. Sridharan, learned advocate pleaded that the appellants manufacture Brass Shells, an intermediate product which are used in the manufacture of torch and pleaded that the shells are not liable to payment of central excise duty in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the department gets reversed and in support of the same he referred to the decision of the Assistant Collector which appears on the page No. 36 37 of the paper book. In support of his arguments he cited a Tribunal s decision in the case of M/s. Atlas Radio reported in 1989 (39) E.L.T. 123. Shri Sridharan has pleaded for the grant of stay. 2. Shri M.K. Sohal, learned JDR relies on the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of taking out a licence or filing a classification list etc. The concessional rate was applicable to all manufacturers who fulfilled the terms of the notification. The fact of non-disclosure would determine the question whether the demand for duty would be restricted to 6 months or it would extend to 5 years. Once the period of the demand is so determined, the rate of duty applicable to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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