9911796707
TMI Blog1997 (5) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ch allows benefit to mechanical wood pulp amounting to not less than 50% of the fibre content. 3. The Department had issued a demand in respect of both post and pre 1986 period at the pulp stage; the demand portion of Rs. 50 crores belonging to the pre-1986 period has been dropped by the Collector. But he has confirmed a demand of Rs. 11,51,30,192.92 and also imposed penalty and confiscated plant, machinery, buildings, etc. invoking the larger period of limitation. 4. It was their submission that they had not only taken Central Excise licence but also filed a ground plan which shows the machinery, etc., used by them; and their Licence had been renewed from time to time. 5. Not only that a sample had been drawn by the Department after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, neither there was any cause for demand of duty nor for penalty or confiscation. 10. Learned JDR strongly opposed the prayer. He stated that whatever was done prior to 86 is no longer relevant inasmuch as the Collector has already given them the required relief in respect of demand for pre-86 period. 11. Once the new Tariff had come into existence, they were required to file classification list in accordance with the new Tariff; and the new Tariff distinguishes between mechanical wood pulp, chemical wood pulp and semi-chemical wood pulp and, therefore, in their classification list they were required to show the quantities being manufactured under each of these categories which they did not do. This amounts to suppression of facts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical pulp process and emphasised their bona fides. 16. We have considered the above submissions. We observe that the learned Counsel is correct in drawing our attention to the two orders of the Tribunal cited by him. Since the facts in the present case are similar, respectfully following the observations made therein, we consider that the appellants have been able to show a strong prima facie case. In this connection, we note that in the stay order also, the Tribunal had considered the matter as arguable on merits; but had taken into account the appellants bona fides and financial position, and the Tribunal s final order also has been allowed on time bar. 17. In the present case also we observe that they have got a strong prima facie ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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