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TMI Blog1997 (9) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.N. Srinivasan, Member (J)]. This is an application for waiver of pre-deposit of duty of Rs. 1,20,75,662/- and penalty of Rs. 5 lakhs. The case of the appellant is that they are manufacturing laboratory glassware falling under sub-heading 7012.10. It is argued by ld. counsel for the appellant that they have been giving the lists of products manufactured by them to the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1995 (75) E.L.T. 17 (S.C.) and Mittal Engineering Works P.Ltd. v. C.C.E. - 1996 (88) E.L.T. 622. It is submitted by the appellants that they have manufactured only laboratory glassware because such glassware were used for testing and research and development purpose and would also be used in the manufacture of pharmaceutical products and chemicals. He invites our attention to the definition of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 which is Nil duty. He also invited our attention to para 44 of the order- in-original to sustain his case. 2. As against this, Shri Gurnani, ld. DR invited our attention to the catalogue where appellants themselves stated that the appellants were engaged in the manufacture and marketing of entire range of industrial type process glass equipments and pipelines components with customers all over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove he said that 63 lakhs they have received Income-tax refund, interest on fixed deposits receipts, insurance premiums etc. In similar issues it is argued by Shri Gurnani that the Tribunal had directed payment of 50% and he cites the Order No. 3160, dated 26-6-1997. 3. At the outset we have to state that the orders made in stay petitions are not precedents. In that case there have been no decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 238 where the Tribunal had held that in respect of erection of turbine and alteration at site, even though such items were heavy, they were fixed with platform, the Tribunal held that it was not embedded on earth and held against the assessee. So we cannot come to any prima facie view in respect of the argument made by both sides. Taking into account the totality of circumstances and financ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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