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TMI Blog2015 (7) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals. In these circumstances, the Applicants could able to make out a prima facie case for waiver of predeposit of the dues adjudged. Accordingly, predeposit of all dues adjudged against the Applicants, are waived and its recovery stayed, during the pendency of the Appeals. - Stay granted. - Stay Petition Nos. E/S/75720 & 75721/2014, Excise Appeal Nos.ST/A/75603 & 75604/2014 - - - Dated:- 8-12-2014 - Dr D M Misra, Member (J) And Dr I P Lal, Member (T),JJ. For the Appellants : Shri Ravi Raghavan, Adv. Assisted by Shri Tanmoy Chakraboty, Adv. For the Respondent : Shri S Chakraborty, AR (Dy. Commr.) ORDER Per: D M Misra: These Applications are filed seeking waiver of predeposit of duty of ₹ 98.94 lakh conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 in light of the Tribunal's decision in the case of CCE, Madurai-II vs. Chidambaram Litho Press Ltd., 2009(247)ELT 690 (Tri-Chennai). It is his submission that prior to March, 1994, they were describing Biri Labels as Wrappers , covered under Notification No.49/87-CE dated 01.03.1987. However, the Applicants cannot be precluded from describing it as 'labels' and claiming the benefit, in view of the principle of law that there is no estoppel in tax laws, as settled by the Hon'ble Supreme Court in the case of Crompton Greaves Ltd. vs. CCE, 1996(87) ELT 414(SC). Further, he has submitted that they continued to exchange correspondences with the Department about their liability, and the Department was aware of all the activiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors, and were engaged in the manufacture of similar goods, having financial and administrative reciprocal relation with each other. Thus, the Applicants are not entitled to the benefit of SSI Exemption Notification, during the relevant period. 5. Heard both sides and perused the records. Prima facie, we find that the Applicant are engaged in the manufacture and removal of the excisable goods namely, Printed Wrappers cut to size falling under Chapter Sub-Heading, 4825.19. of CETA, 1985, which the Department alleged to have deliberately classified under Chapter Sub-Heading, 4821.00 as 'Label' instead of 4823.19 and/or 4823.90 under CETA, 1985. Besides, it is alleged that since the Applicants were having reciprocal interest in the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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