9911796707
TMI Blog2000 (11) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... titions of the same applicants, this Bench of the Tribunal vide their Stay Order Nos. S-843-848, dated 29-6-2000 directed them to deposit 50% of the total duty of Rs. 75,69,000/- within a period of eight weeks from the date of receipt of the said order as a pre-condition for hearing the appeal and subject to payment of the said amount, the requirement of pre-deposit of the balance amount of duty and penalties was waived and the recoveries thereof were stayed during pendency of the appeals. 3. The present Miscellaneous Applications seek modification of the said Stay Order by deleting the condition as regards pre-deposit of 50% of the disputed duty and prays for dispensing with pre-deposit of the entire duty amount unconditionally and stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e DG Set on the concrete base and wires pipes up to 15 ft./20 ft. underneath the earth, the DG Set virtually becomes an immovable property. As against the above, I find that amongst others, the three main components i.e. engine, alternator and the base frame are set to the site for installation of the DG frame. Since the engine of the DG Set rotates at very fast speed and the engine and the alternator are heavy items sometimes weighing tons they are to be mounted on the Base Frame placed on a concrete foundation with proper grouting arrangements to hold the DG Set assembly firmly. Thus, the diesel generating set mounted on the base frame needs to be fastened with nuts and bolts or any other suitable device and thereby gets attached/fixe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period. Secondly, the said letters were only to the effect that if Generating Sets are first manufactured and then superficially attached on the foundation for ensuring vibration free operation, according to the Excise authorities these will be liable to Central Excise duty and on the other hand, if the buyers only order for loose components and the same are then grouted by them as permanent fixtures, there would be no excise duty liability in terms of the Trade Notices. There was absolutely nothing wrong in the said view expressed in the above letters. Thirdly, the fact about the applicants trading activities were specifically brought to the notice of the Department by its letter dated 10-7-1991 and the Assistant Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute wherein Member (Technical) allowed the appeals on the ground of time-bar and Member (Judicial) remanded the matter to the Commissioner for deciding the question of limitation afresh, and in view of the difference of opinion between the said two Members, the matter has been referred to a Third Member. The ld. Advocate pleads that such difference in view between the two Members or two Benches by itself is a good ground for granting unconditional stay for realisation of the disputed duty and for dispensing with its pre-deposit pending disposal of the appeal. 6.2 The other most important development referred to by the ld. Advocate is the judgment dated 8-8-2000 of the Hon ble Supreme Court in the case of M/s Triveni Engineering Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the events subsequent to passing of the said Stay Order dated 29-6-2000, as referred to by the ld. Advocate and as mentioned in paras 6, 6.1 and 6.2 supra, certainly warrant re-examination of the appellants prayer for dispensing with pre-deposit of the entire duty amount. In the light of the latest judgment of the Hon ble Supreme Court, a fresh look at the merits of the present case is called for. Having regard to the exceptional circumstances and subsequent developments in the case as specified above, we are convinced that the applicants have made out a case for dispensing with pre-deposit of the balance duty amount. Accordingly, we modify the said Stay Order to the same effect as prayed for. In other words, we dispense with the pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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