9911796707
TMI Blog1999 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.L. Ramteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. This application is for waiver of the condition of the pre-deposit of Rs. 1,31,48,893/- confirmed as duty as also penalty of equal amount and stay of recovery thereof during the pendency of the appeal. We have heard Shri V. Sridharan, Advocate along with Shri R. Nambirajan, Advocate, for the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently on 1-7-1998 the show cause notice was issued referring to the findings of the chemical examiner alleging that the correct classification should be under sub-heading 3402.90, extending the demand period on the ground of suppression of facts by the assessees and demanding the duty as referred to above. The Commissioner having held against the assessees, having confirmed the demand and having i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy himself as to the correctness of the declaration made by the assessees and the classification claimed by them before granting approval thereto. The rule provided for his satisfaction. The departmental instructions required the Assistant Commissioner to seek opinion of the appropriate authority before granting approval for claim which could be verified on chemical analysis. Where the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Thus on the ground of limitation we find the assessees have made a strong prima facie case. 6. On the aspect of denial of natural justice also we find that in not making available to them the entire text of the test report, the department had denied the assessees an opportunity to state their case. 7. On these two observations we grant unconditional stay and waiver of demand confirmed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
