9911796707
TMI Blog1997 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : K.S. Venkataramani, Member (T)]. The present application is for waiver of duty of Rs. 44,53,487.65 and of a penalty of Rs. 2,00,000/- imposed on the applicants. 2. Shri Abrol appearing as the authorised representative of the applicants, being one of its Directors, submitted that the issue involved in the appeal is the classification of glass and glasswares ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the same which would support their case for classification. Shri Abrol referred to their balance sheet as on 31-3-1996 and pleaded that they had made loss over Rs. 58,000/- during the year and pre-deposit of duty and penalty would cause them undue hardship. 3. Shri Gurdeep Singh, the ld. DR for the department opposed the stay and submitted that the issue of classification between the two ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants from the sundry debtors. The applicants also had a sales turnover which stood Rs. One crore in 1994. 4. We have carefully considered the submissions made. We agree with the ld. DR that the classification of glass and glassware in this case would be a contentious and arguable matter which has to be decided with reference to the detailed examination of the Tariff Headings read with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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