2001 (9) TMI 965

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..... Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the Stay Petition is for dispensing with the condition of pre-deposit of duty amount of Rs. 44,84,447.00 (Rupees forty-four lakh eighty-four thousand four hundred forty-seven) and penalties of Rs. 1.00 lakh (Rupees one lakh) and Rs. 27,41,379.00 (Rupees twenty-seven lakh forty-one thousand three hundred seventy-nine). .....

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..... draulic Pit Props for the last twenty years. Prior to Central Excise Tariff Act, 1985, the goods were being classified under Item 68. Thereafter, the same were being classified under sub-heading 8425.00. In this connection, he draws our attention to the various Classification Lists filed by them declaring the goods as Hydraulic Pit Props and claiming classification of the same under Heading 84.25. .....

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..... he Revenue required it, before granting approval to the Classification List, they were at liberty to ask for the same. 4. We have also heard Shri A.K. Mondal, learned J.D.R. for the Revenue. 5. We have seen the various Classification Lists in question. In fact, it is seen that upto a certain point, both the headings attracted the same rate of duty. In one of the Classification Lists effective .....

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