9911796707
TMI Blog2013 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT NEW DELHI] - The petitioner had made out prima facie case for waiver of the pre-deposit of the entire amount as a condition for hearing of the appeal before the Commissioner of Appeals and that the order to deposit 25% of the duty was not only against the strong prima facie case but will also in the facts and circumstances of the case cause serious prejudice to the petitioner. - stay granted. - Writ Tax No. - 697 of 2013 - - - Dated:- 23-7-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Anubhav 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. Raghu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable against every order to the High Court under Section 35G, an appeal is maintainable in Central Excise and Service Tax Appellate Tribunal (CESTAT)only against the final 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers in his Order-in-Appeal No.19-22/CE/APPL/KNP/2011 dated 28.1.2011 has taken a view granting the benefit of the notification to the other assesses and that order has not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
