9911796707
TMI Blog2000 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : V.K. Agrawal, Member (T)]. These are two applications for waiver of pre-deposit of duty of Rs. 21,95,458.77/- and equal amount of penalty imposed on M/s Jyoti Carpet Industries and penalty of Rs. 2,00,000/- under Rule 173Q, and penalty of Rs. 50,000/- on the Proprietor, Ms. Jyotsana Sharma, under Rule 209A of the Central Excise Rules. 2. Shri R. Swamin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also placed by him on the decision in the case of CCE, Bombay v. Sterling India, 2000 (115) E.L.T. 807 (Tribunal) = 2000 (36) RLT 157, wherein it was held that Floor matting, Canvas Canopy and Seat Covers are classifiable under Heading 8708 of the Central Excise Tariff Act and not under heading 5702.90. The learned Consultant submitted that even if the activity is considered to be amounting to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . J.G. Glass Industries Ltd., 1998 (97) E.L.T. 5. 4. We have considered the submissions of both the sides. Learned Consultant for the applicants has made out a prima facie case in favour of the applicants as in both the cases relied upon by him the process does not amount to manufacture and classification of the product has also been decided in favour of the assessee. Accordingly, it is a fit ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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