2007 (2) TMI 391

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Deepak Garg, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (for the Bench)]. Heard both sides and perused the record. 2. The appellant is an original equipment (OE) supplier of floor carpet of automobile. The practice of classification for the product was under Heading 57 for long number of years. The duty paid by the appellant was also being taken as Modvat credit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... circular of 1987 had specifically held that classification of the item would be under Heading 57. The Counsel for the appellant emphasizes that any pre-deposit would upset the arrangement between the parties and would cause undue hardship. He would also submit that the classification is to be made under heading 57 only, in view of the specific clarification in the HSN. 5. Learned SDR s contenti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d and whatever material is relied upon by the Commissioner for passing the order, including this Tribunal s decision, were in the knowledge of both the parties. Therefore, the finding that the appellant had a design to evade payment of duty and that warrants penalty is clearly unjustified. 8. In view of what is stated above, the stay application is allowed and recovery stayed till disposal of ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X