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TMI Blog2000 (3) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the company put on a blank invoice, as required by law, and the other two held to be items not capital goods within the meaning of Rule 57Q of the Central Excise Rules. The stay application was filed along with each appeal. The appellant was heard by the Commissioner (Appeals) on the stay applications. Subsequently an order on each of the appeals, came to be passed not by the Commissioner (Appeals), but by the Superintendent in the office, directing 35% of deposit in cash and execution of bank guarantee for the remaining amount. This order was not complied with. The assessee instead of depositing 35% in cash debited the Modvat account. The Commissioner thereupon dismissed the appeal for non-compliance with the provisions of Section 35F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of them even touches upon a single aspect of the facts in issue. As I have indicated earlier, the issues in each appeal were different. Each stay application would require a separate consideration. It would be no exaggeration to say that the Commissioner s order, in the manner that it is phrased, could be used in any stay application before him. It also entirely ignores the fact that two-third of the revenue has been secured by bank guarantee. Each of the orders has been passed without any application of mind. Failure of pre-authentication of documents is prima facie in the facts of the case an insignificant procedural infraction. It has not been alleged the invoice in question was not issued by the person purported to have issued. 6. I t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in table to sub-rule (1) they would be capital goods. The goods in question appear prima facie to be covered within the scope of clause (d) of table to Rule 57Q(1), which specified components, spares and accessories and the goods specified against the previous items clause (a), clause (1) of explanation includes 84.71 is machinery inter alia for crushing, grinding mineral substance. I therefore accordingly waive duty demanded in this case too and stay its recovery. 9. While I am normally reluctant to comment on conduct of departmental officers, it would be unfair on the facts of this case not to do so. The appellant has already gone through two rounds of litigation and considerable expense. With each of these rounds, expense to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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