9911796707
TMI Blog2006 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Revenue. [Order per : S.L. Peeran, Member (J)]. For the purpose of hearing the appeal, the appellant is required to pre-deposit duty amount of Rs. 28,74,123/- and penalty of Rs. 3,00,000/-. The appellants have already pre-deposited a sum of Rs. 10,00,000/- towards the duty on Tarpaulin . The total duty on Tarpaulin is Rs. 10,92,514.79 and the balance of duty is on Tarp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case, the total clearance of tarpaulin cloth is less than 50 lakhs sq. metre. Therefore no duty can be demanded for tarpaulin cloth. They are liable to deposit duty Rs. 92,000/- towards the tarpaulin. As they have already deposited a sum of Rs. 10 lakhs, therefore he prays for waiver of pre-deposit of balance duty amount. 3. The learned SDR opposes the prayer. He submits that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y stitching machines. Prima facie, on perusal of the entire records, a conclusion can be drawn that the manufacture of Tarpaulin begins with cutting of the tarpaulin cloth to required sizes in length and stitching it in all the four sides by using power operated heavy duty stitching machines. Prima facie, the appellants have strong case on merits for claiming the exemption of Notification No. 54/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comply with this order, the appeal shall be liable for dismissal in terms of Section 35F of the Act. 6. The learned Counsel also seeks early hearing of the appeal. In this regard, they have to file an application and in case, they file an application, the same will be posted for consideration on the date of the report of the compliance. (Dictated and pronounced in the open Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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