9911796707
TMI Blog1999 (8) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.L. Peeran, Member (J)]. In this case, the Commissioner (Appeals) had dismissed the appeal of the appellants solely on the ground that they did not comply with the interim order passed by him under Section 35F of the Act directing them to pre-deposit , Rs.15 lakhs out of total amount of Rs. 35, 01,786.24 and also penalty of Rs. 1 lakh imposed. 2. The issue befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 8707. In effect, it meant that those bodies which are falling under 8706 would come under 8707 and those bodies which are falling under 8702 to 8705 would continue to fall under Chapter Heading 870w (sic). 3. It is contended that the chassis in the present case are not under 8706 but under 8702. Hence bodies built on such chassis would continue to remain to fall under Chapter Heading 8702 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board s circular noted above which has binding effect. He further submits that they have already pre-deposited Rs. 1 lac , and now that the Board s circular applies to the facts of this case, therefore, waiver of the pre-deposit is required to be granted and matter remitted to the Commissioner to consider the matter on merits. He submits that in an identical situation , the Tribunal had waived the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular. The ld. Commissioner did not have the benefit of examining this Board s circular. Prima facie, we notice that Board s circular would apply to the facts of the present case and the classification in the appellants case would be under heading 8702 and not under 8707. In that view of the matter, the stay application is allowed by granting waiver in the matter. Accordingly, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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