1999 (4) TMI 310

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..... [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 25.01 lakhs approximately and penalty of Rs. 2 lakhs on the firm and 1 lakhs on its sole proprietor. 2. The advocate for the applicant says that in the impugned order, Commissioner has found that the applicant manufactured bridge building system ; and classified by the department under Hea .....

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..... e benefit of the Notification No. 61/90 would apply. (iv) Financial hardship is pleaded on the ground that applicant closed down its business in 1996. Income-tax return for the assessment year 1995-96 of contractor Sunderlal K. was produced in support. 3. The departmental representative disputes the movable nature of the goods. The contract provides for payment of sales tax and octroi and henc .....

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..... ollow cylinder jacks, winches, etc which are required to provide movement. This prima facie suggests that the items are something more than a simple fabricated structure. Its construction and operation were not explained us in any great detail. It would appear prima facie that the commodity might be classifiable under Heading 84.79 although this aspect has to be examined in considerable debate. Th .....

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