9911796707
TMI Blog1999 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... posed an equivalent penalty also. 2(i). The Asstt. Commissioner s order dealt with the classification of two products (a) Tem Adhesive and (b) Criss-cross patches. Both the issues were decided against the applicants/appellants. 2(i)(a). On appeal, the Commissioner (Appeals) decided the classification of tem adhesive in applicants favour. Therefore, the balance duty amount after excluding the demand relating to tem adhesive comes Rs. 62,22,851/-. 2(ii). As a condition for hearing of the appeal, the Commissioner (Appeals) passed an order under Section 35F of Central Excise Act, directing the appellants to deposit 30% of the duty demanded by the Asstt. Commissioner s order and give bank guarantee for the balance. Accordingly, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 4016.99. On this very issue, the Asstt. Commissioner, Dindigul vide order dated 19-12-1991 (page 194-196 of the paper book) and the Asstt. Commissioner of Central Excise, Coimbatore vide order dated 29-11-1996 have decided the identical question in favour of the assessee. The appellants have been instructed that the respective Collectorate s had accepted their orders and no appeal has been filed. The Commissioner (Appeals), Pune vide his order dated 18-12-1996 in the case of Pang Rubber Products has also classified the said product under Heading No. 40.16.99. The Revenue s appeal against this order is pending in WRB. 2(vi). The criss-cross patches is not a plate, sheet or strip of rubber. The Tribunal in Madras Rubber Factory report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank guarantee would be kept alive and the appellants have already deposited Rs. 19,02,703/- vide TR 6 Challan dated 25-9-1998. This is apart from bank guarantee for Rs. 43,20,148/- in terms of the aforesaid order of the Commissioner (Appeals). We consider that their request for taking this fact into account is reasonable and we accept it. In view of the facts and circumstances of the case, we consider any further deposit was not called for. The stay application is disposed of in the above terms. The appellants shall ensure that the bank guarantee is kept alive during the pendency of the appeal. It is also clarified that in view of the above order, the recovery of balance of duty and the penalty is stayed. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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