2004 (2) TMI 585

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..... wal, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. Applicants filed these applications for waiver of pre-deposit of total duty of Rs. 3,40,68,713/- and penalties. 2. The demand was confirmed on the ground that the applicants were manufacturing fire clay bricks/stoneware pipes and were clearing the same without payment of duty. 3. The contention of the applicants is th .....

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..... on record to show that the clay bricks, manufactured by the applicants, are having high temperature resistance. 4. In respect of stoneware pipes, the contention of the applicants is that the applicants are not undertaking any process to make the pipes as slip glazed pipes. The applicants are only applying some glazing by throwing salt into the kiln at a high temperature and this is not a proces .....

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..... nt of duty. 7. We find that the applicants were regularly filing classification lists claiming the benefit of Notifications and the classification lists were duly approved after verification. Therefore, prima facie on limitation, we find that the applicants have a strong case. In respect of demand, which is within the normal period of limitation and in view of the arguments made by the Revenue, .....

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