2006 (4) TMI 325

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..... ri S.S. Bhagat, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The applications for waiver of pre-deposit of duty of Rs. 1,91,64,960/- confirmed against M/s. Drishti Inds. Ltd. together with penalty of an equal amount and personal penalty of Rs. 25 lakhs each on the two Directors of the company arise out of the order of the Commissioner of Central Excise, Pune .....

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..... fabrics as to whether the goods in question were Bolting Cloth and the importance of heat setting was also recognised in the earlier order of the Tribunal i.e. Order Nos. A/632-634/WZB/04/C-II, dated 13-8-2004. 4. However, the Commissioner in the present impugned order has, after noting that Shri Chajjed and Shri Mohan Kumar had categorically stated in cross-examination that heat setting had no .....

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..... nd of duty is sustainable and pressed for rejecting the stay applications. 6. We have gone through the remand order passed by the Tribunal and find that prima facie case is in favour of the applicants since without process of heat setting on Fabric , it cannot be considered as Bolting Cloth falling for classification under Chapter Heading 59.11. Since both Shri Chajjed and Shri Mohan Kumar have .....

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