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TMI Blog2013 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Tribunal decision in the case of Jyoti Sales Corporation [2011 (3) TMI 1317 - CESTAT, NEW DELHI] - Further all other manufacturers are adopting the classification under heading 84.37 and wherever demands have been raised against them, the same stands dropped by the Commissionerate - Machines to be falling under Chapter 84.37 - Dispense with the condition of pre-deposit of the entire amount of duty and interest and penalty and allow the stay petition unconditionally. - Decided in favor of Assessee. - E/1901 of 2012 - STAY ORDER NO.57342/2013 - Dated:- 8-4-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri Vikrant Kackria, Adv. For the Respondent : Shri Nagesh Pathak, DR. PER : Archana Wadhwa After he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hkula -2011 (272) E.L.T. 689 (Tri. - Del.), the Bench took note of the earlier decision in the case of SKF Boilers and Driers (P) Ltd. vs. CCE, Mangalore (supra) as also of the Board's Circular but observed that the decision in the case of SKF Boilers was delivered on concession made by the Departmental Representative, as he agreed that the Board Circular classifying the product in favour of the assessee was binding on the Department. Accordingly, the Tribunal observed that in as much as SKF decision is based on concession made by the Departmental Representative, without any analysis of the point in issue, it cannot be said to lay down any binding principle of law as such. Accordingly, examining the issue independently, Tribunal held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en in the case of SKF Boilers by observing that the classification was decided by way of concession as DR appearing for the Revenue agreed with the same. However, we note that classification disputes are required to be solved on the merits of the case and not on the concessions made by either side. The Circular of the Board very clearly laid down that the Par-boiling machines are classifiable under heading 84.37. We are informed that the said Circular has not been withdrawn by the Board till date, even after the Tribunal decision in the case of Jyoti Sales Corporation. Further, the subsequent order of the Commissioner dropping the demand also stand accepted by the Revenue in as much as no review appeal stands filed their against. Further al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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