9911796707
TMI Blog1998 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... When the stay application came up for hearing, it was found that the main appeal itself could be disposed of at this stage. Both sides consenting, this was done after granting unconditional stay and waiver of the duty and penalty confirmed. 2. I have heard Shri Bipin Garg, ld. Advocate for the appellants and Shri Y.R. Kilania, ld. DR. for the Revenue. 3. The appellants manufactured sugar. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cured a certificate dated 22-8-1987 from the supplier to the effect that the supplied tubes were to be used in boilers and were boiler tubes. The Commissioner s order does not show whether this certificate was shown to the Commissioner. In his Order-in-Appeal, the Commissioner observed that Rule 57-Q, as it then stood, permitted tubes and pipes of iron and steel or copper or aluminium used for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be used. The declaration was for boiler tubes. The suppliers certified the tubes supplied were for use in the boilers. It is not known as to from which source, the ld. Commissioner took the definition. But then it is not material. The cited judgment of the Tribunal is not applicable in view of the vide working used in the qualifications for such tubes in the said Explanation. Even otherwise, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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