9911796707
TMI Blog1999 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This application was argued by Shri L.B. Attar, Advocate. Shri K.L. Ramteke, JDR appeared for the Revenue. 2. The assessees manufactured motor vehicles and parts thereof. They manufactured cylinder blocks, procured other parts which when packed together formed " Cylinder Block Piston Assembly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r factory premises. It was claimed that this did not result in the manufacture of any product. He states that this was intimated to the department in February, 1998 in reply to a specific query by the department. He further submitted that both cylinder block and assembly were falling under Heading 8409 as parts of I.C. engines. He also pleaded limitation on the ground that the department after gai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. It is not for the assessees to unilaterally decide whether duty is attracted on the clearance made by them especially when in the earlier period they had accepted voluntarily that these very goods attracted duty. Unilateral action of cessation of payment without any intimation resulted in short payment of duty. In the absence of any intimation or information the show cause notice correctly invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;We, thus, find that the assessees have failed to make a strong prima facie case in their favour. Taking into account the submissions, we direct the applicant to deposit Rs. 40,00,000/- towards the duty confirmed. On such deposit being made the requirement of pre-deposit of the remainder duty, as also penalty shall stand waived and their recovery stayed. The assessees are given time upto 30th Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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