9911796707
TMI Blog2014 (3) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... extension of time for compliance. Accordingly, the period of compliance of stay order is extended for a further period of 6 weeks - Decided partly in favour of assessee. - ST/737/10 - MISC ORDER No.42806/2013 - Dated:- 3-12-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri P. Rajendra Kumar, C.A For the Respondent : Shri Parmod Kumar, JC (AR) ORDER Per P.K. Das; 1. The applicant filed this application for modification of the Stay Order No.42008/2013 dt. 24.7.2013 wherein the applicant was directed to make a predeposit of a sum of Rs.2,50,00,000/- within 8 weeks and upon such deposit the predeposit of balance amount of duty along with interest and penalty would be waived till disposal of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re declared in different sub-headings other than the sub-heading mentioned in the notification. 3. On the other hand, Ld. AR on behalf of Revenue drew the attention of the Bench to Notification No.138/2002 wherein the table clearly indicates CFL with choke and CFL without choke at different rates of duty. He further submits that in the present case, Tribunal had given a detailed finding in so far as the present case is covered by stay order in the case of Picasso Overseas Vs CC Chennai -2009 (243) ELT 359 (Tri.-Chennai). He also submits that the Hon'ble Bombay High Court in the Baron International Ltd. V UOI - 2004 (163) ELT 150 (Bom.), held that the Tribunal cannot modify the stay order which is interim in nature. 4. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the goods imported are similar in nature and therefore the Tribunal proceeded on the basis of stay order passed in Picasso Overseas. The finding of the adjudicating authority is that applicant executed provisional bond and had not submitted catalogue/specifications and, in this context, the item was treated as CFL without choke. We find from final Notification No.138/2002-Cus (supra), the table appended to the notification indicates two types of rates of duty on CFL with choke and without choke. 5. On a plain reading of the notification, it appears that anti-dumping duty could be imposed on CFL without choke and with choke. The Board's clarification in respect of items duty would be levied on two types of CFL such as Complete, ready to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
