9911796707
TMI Blog1999 (7) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) vide his order dated 24-6-1994 ruled that the goods merited classification under Heading 8543. As regards claim of the assessees that they deserved the benefit of Notification Nos. 51/93 and 46/94 the Collector directed the Assistant Commissioner to take a decision in de novo proceedings. Both the notifications prescribed the same condition for the exemption and i.e. that the goods sought to be exempted should be machinery used for the production of a commodity. During the pendency of the appeal before the Commissioner Show Cause Notice dated 3-3-1993 was issued seeking recovery of differential duty on re-classification of the product from Chapter 90 to Chapter 85. Three more Show Cause Notices were issued seeking recovery of dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n wave form and magnitude, at an assignable frequency (high or low frequency)." 2. The Assistant Commissioner held that the classification under 8543.00 was correct and denied the benefit of the cited notifications and confirmed the demand of Rs. 12,16,617/-. He further imposed a penalty of Rs. 1,25,000/- on the assessees. 3. The assessees then filed an appeal. The Commissioner (Appeals) observed that the issue of classification was decided in his earlier order dated June, 1994 and the issue was limited to only availment of benefits of the exemption notifications. He noted that the assessees before him had claimed classification of the contested products once again under 9031.00 and held that he was not competent at that stage t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage. As regards the financial hardship the stay application merely says that large sums of monies are owed from the various Govt. Departments. The hardship is sought to be highlighted on production of final accounts for the year 1997-98 which are out-dated to say the least. We, therefore, direct the assessee to deposit Rs. 6 lakhs towards the duty confirmed within 8 weeks of the receipt of the order. On such deposit being made the requirement of the pre-deposit of the remainder of the duty and of the penalty shall stand waived. 6. Assessees are free to make deposits either in the PLA or in the Modvat account. They are also free to deposit the amount in instalments provided such instalments are made before the scheduled period. 7.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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