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TMI Blog2002 (10) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of Rs. 50,000.00 (Rupees fifty thousand) towards penalty under the provisions of Section 35F vide Stay Order No. 850/A-1028/CAL/1993, dated 10-12-93. 2. Thereafter, the appellants moved a Writ Petition before the Hon ble High Court of Calcutta who passed an Interim Order in favour of the appellants. Thereafter, the Writ Petition has not been disposed of by the Hon ble High Court. Inasmuch as the matter is almost 10 years old, we modify the Stay Order dispensing with the condition of pre-deposit and take up the appeal itself for final disposal with the consent of both sides. 3. Vide the impugned Order, the authorities below have confirmed the amounts of Rs. 12,77,627.04 (Rupees twelve lakh seventy-seven thousand six hundred and twent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chattopadhyay, learned Consultant also submits that even if the goods have to be treated as falling under Heading 85.04, they still attract the lower rate of duty of 15% ad valorem in terms of the provisions of Notification No. 160/86-C.E., dated 1-3-86. Drawing our attention to the said Notification, he submits that the goods falling under Heading 85.04 attract 15% ad valorem rate of duty except transformers. He submits that since the goods manufactured by them are admittedly parts of transformers, they are not hit by the Exclusion Clause. The adjudicating authority has denied them the benefit of the said Notification by observing that admittedly the expression, Transformers would include transformers and parts of transformers also . He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, learned S.D.R. for the Revenue submits that Notification No. 160/86-C.E., dated 1-3-86 excluded transformers from the concessional rate of duty. Inasmuch as the appellants goods have been held to be classified under Heading 8504.00 as parts of transformers, on the same analogy, they have to be considered as parts of transformers and hit by the exclusion from the benefit of the Notification. 7. As regards the clubbing of the two clearances, he reiterates the evidences referred to by the adjudicating authority in his impugned Order and submits that there is ample evidence on record to point out to the effect that both the units were, in fact, one and the same. He submits that the decisions relied upon by the learned Consultant will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance. As such, the confirmation of differential duty against the appellants is not justified. We set aside the same. 9. As regards the clubbing of clearances of the goods cleared from the appellants factory with the clearings from the factory of M/s. Weldone Fabricators Pvt. Ltd., we find that the Commissioner has relied upon number of evidences. The statements of Shri A.K. Dutta deposing that the business of M/s. Weldone was being looked after by him in the capacity of General Manager and Shri B.D. Mullick, the other partner of the appellant firm in the capacity of Executive Officer. No other person was looking after the business of M/s. Weldone. He has also observed that this admission is also in conformity with the proceedings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their effort to show that both were not financially inter-twined. However, as rightly observed by the adjudicating authority, such raising of bills after the issuance of the show cause notice and not in the same year of accounting, shows a feeble attempt on the part of the appellants to tilt the weight of the evidence in their favour. Even in the said bills, there is nothing mentioned about the kind of transport charges or the labour charges and the period thereof. During the course of hearing, the appellants were asked as to whether M/s. Weldone were having the complete machinery to produce the goods in question during the relevant period. They have submitted in the negative to that effect. However, they pleaded that before getting the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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