Jyoti Balasundaram, Member (J)
1. The application for waiver of pre-deposit of duty of Rs. 82,91,598/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Mumbai, who has held that ducting in Air-Conditioning Plant System is a product in itself classifiable under Chapter sub-heading No. 7304.10. According to the applicants, the issue is covered in their favour by Boards Section 37B Order No. 58/1/2002-CX., dated 15-1-2002 on plant and machinery assembled at site and they relied upon the order dated July, 2003 of the Commissioner, Chennai and that of the Commissioner (Appeals), Bombay in their own case on the same product, holding that the item in question is not excisable.
2. We heard both sides. In view of the above prima facie case has been made out, we, therefore, dispense with the pre-deposit of duty amount and penalty and stay its recovery pending appeal.
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Eta Engineering Pvt. Ltd v. Commissioner Of Central Excise
Eta Engineering Pvt. Ltd v. Commissioner Of Central Excise
(Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench At Chennai)
Stay Order No. 156/2004 in Appeal No. E/723/2003 | 29-03-2004
Advocate List
- For Petitioner : N. Venkataraman, Adv.
- For Respondent : R. Bhagya Devi, SDR
Bench
- Jyoti Balasundaram (J)
- Jeet Ram Kait (T), Members
Eq Citations
- 2004 (168) ELT 491 (TRI. - Chennai)
- LQ/CESTAT/2004/1111
Head Note
Excise — Pre-deposit of duty — Waiver of — Air-Conditioning plant system — Ducting — Prima facie case made out that item in question is not excisable — Pre-deposit of duty and penalty dispensed with and its recovery stayed pending appeal — Central Excise Tariff Act, 1985, S. 37B
