9911796707
TMI Blog1998 (12) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany Heading 25.05 of the Schedule to the Central Excise Tariff Act was amended with effect from 26-5-1995 and all the sub-headings were ommitted and rate of duty in the Tariff itself was prescribed as nil. He submitted that earlier all the products falling under Heading 25.05 were exempted from payment of duty under Notification No. 7/92, dated 1-3-1992 and the legislature instead of providing exemption by the notification provided NIL rate of duty in the Tariff itself. He submitted that the Department is relying on Note 2 to Chapter 25 which provides that except where their context otherwise requires Heading 25.05 would not cover the products that have been roasted, calcined etc. The argument of the ld. Advocate is that right from the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under their letter dated 2-1-1995. Finally he submitted that the applicants are willing to deposit the amount of duty confirmed by the Commissioner in the impugned order if certificate under Rule 57E of the Central Excise is issued in respect of supplies made to M/s. Associated Cement Company Ltd. He submitted that similar orders had been passed by the Tribunal in the following cases : (1) Maruti Udyog Ltd. v. C.C.E. Stay order No. 29/98-A, dated 17-2-1998 (2) Sarvpriya Industries Pvt. Ltd. v. C.C.E., Chandigarh, Stay Order Nos. S-57 58/90-D (3) Classic Automobile (P) Ltd. v. C.C.E., Pune, Stay Order No. E/291/93-B1, dated 30-9-1993. 4. Regarding penalty, he submitted that the show cause notices were issued prior to the date on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Advocate appearing on behalf of the applicant has made a mention to deposit the entire amount of the duty confirmed by the Commissioner subject to giving him the certificate under Rule 57E of the Central Excise Rules, we direct the applicant to deposit the entire amount of the duty on or before 31st January, 1999. On compliance being made with these directions, the amount of penalty is not required to be pre-deposited and we stay the recovery of amount of penalty. In case the amount of duty is deposited, the Revenue is directed to issue the certificate of payment of duty under Rule 57E in respect of supplies made to Associated Cement Company. The matter to come up for reporting compliance on 5-2-1999. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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