9911796707
TMI Blog2013 (12) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER These applications are filed for seeking waiver of pre-deposit of duty of Rs. 98,34,693/- and penalty of Rs. 78,27,771/- on the main applicant company and personal penalty of Rs. 5,00,000/- each on the other applicants. 2. Briefly stated the facts of the case are that the applicants are engaged in the manufacture of CTC tea processing machines and classified the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion is that when there is a specific entry available in the Central Excise Tariff Act, it is incorrect to resort to residuary entry in view of Rule 3A of Classification Rules and also under the relevant Note 3 of Section XVI of Central Excise Tariff Act. The ld. Consultant submitted that even though in the impugned order, the adjudicating authority has made an observation that the said machine h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, on the function of the said machine. Besides, the applicant had submitted Chartered Engineer's certificate in support of their claim that the said machines are used for the purpose of leaf cutting only. Also they have produced certificates from the consumers research associations and consumers forum establishing that their machines are used for the purpose of cutting tea leaves. In these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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