9911796707
TMI Blog2013 (9) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case cause serious prejudice to the petitioner - The order of the Commissioner (Appeals) dated 24.8.2012 directing the petitioner to deposit 25% duty as pre-deposit as condition of waiver is set aside. - full stay granted. - Writ Tax No. - 698 of 2013 - - - Dated:- 23-7-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Anughav Chandra,Ashutosh Agrawal For the Respondent :- B.K.S. Raghuvanshi, Sr.Sc ORDER We have heard Shri Ashutosh Agrawal and Shri Anubhav Chandra for the petitioner. Shri B.K.S. Raghuvanshi appears for Central Excise Department. The petitioner is registered under the Central Excise Act and is engaged in manufacturing of 'Tents' nomenclated as 'Tent Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order under Section 35A of the appellate authority. It is submitted that the words used in Section 35B and 35G have been differently interpreted by the Central Excise and Service Tax Appellate Tribunal. Learned counsel for the petitioner further submits that on merits he has very good case in as much as the CESTAT in Standard Niwar Mills v. Commissioner of Central Excise decided on 14.1.2013 has recorded findings that the goods, which do not contain any other textile material will include goods made from fabric of cotton, even if they contains sewing threads, cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment of materials other than cotton. It is submitted by learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been stayed by the Tribunal and other assessees are availing the benefit of the notification. We are therefore prima facie of the view that applicant had in a strong case for waiver of pre-deposit and accordingly we waive the pre-deposit and stay the recovery of the dues till disposal of the appeal." In the present case there is no findings recorded in the order in original that the goods are containing any textile material. The use of aluminum pipes to hold the tents will not prima facie take them out of the notified goods for deny the concessional rate of clearance of goods. On the aforesaid findings recorded by the Tribunal in the case of Standard Niwar Mills (Supra), we are satisfied that the petitioner has made out prima facie ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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