9911796707
TMI Blog1995 (9) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... : Jyoti Balasundaram, Member (J)]. Arguing on the application for waiver of pre-deposit of differential duty of Rs. 1,67,20,587/- confirmed by the adjudicating authority, learned Counsel Shri H.A. Ahmadi, submits that this demand has been confirmed on the ground that the applicants have not satisfied clause (b) of Notification 171/90, dated 16-5-1990 in that the Aseptic Form Fill Seal Machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of six months. The Collector has held that the manufacturing process, nature of the machines, etc. had been inspected by the authorities including the officers of the Excise and Customs and that the applicants have also produced certificates from the Superintendent of Central Excise, certifying that the imported goods had been consumed for aseptic packaging of pharmaceutical products b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and does not invoke Clause (d) of the above mentioned Notification. In these circumstances, he prays that the pre-deposit of duty may be waived and recovery stayed pending the appeal. 2. Learned DR, Shri K.K. Dutta draws our attention to paragraphs 13 and 14 of the impugned order and submits that it is only a single machine that is covered by the Notification. He contends that reference to asep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligibility of the applicants to the benefit of the Notification will be considered more appropriately at the time when the appeal is taken up for hearing and it cannot said that the applicants have a strong prima facie case in this respect having regard to the wording of the Notification. On the aspect of limitation, we see force in the contention of the learned Counsel that a condition or clau ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
