Custom, Excise & Service Tax Tribunal
M/S. Anupam Products Ltd vs C.C. (Icd), New Delhi on 16 January, 2008
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI COURT No. II Stay Application No. C/2737/2007 in Customs appeal No. 734 of 2007 M/s. Anupam Products Ltd. Appellants, Shri Hemant Bajaj, Advocate Versus C.C. (ICD), New Delhi Respondent
Shri B.S. Suhag, JDR Date of Hearing: 16th January, 2008 Coram: Honble Mr. S.S. Kang, Vice President Honble Dr. T.V. Sairam, Member (Technical) STAY ORDER NO._________________ dated ____________ Per S.S. Kang:
Heard both sides. The applicants filed this application for waiver of pre-deposit of Rs. 99,234/-.
2. Brief facts are, that the applicants filed a Bill of Entry in respect of goods imported by them and paid the duty as per the declaration in the Bill of Entry. Subsequently, the applicants filed a refund claim under which a different classification was sought and benefit of notification No. 21/2002 was claimed. The adjudicating authority allowed the refund claim. The Revenue challenged the adjudication order and the Commissioner (Appeals) allowed the appeal setting aside the adjudication order in view of the decision of the Honble Supreme Court in the case of Flock (India)s, reported in 2000 (120) ELT 285 and in the case of Priya Blue Industries Ltd. vs. CC, reported in 2004 (174) ELT 145 (SC).
3. The contention of the applicants is that there is no dispute on classification as claimed by the applicants in refund application. The contention of the Revenue is that the assessment order in respect of Bill of Entry under which duty has been paid was not challenged by the applicants which is an appealable order. In the absence of appeal the assessment order cannot be challenged in the refund claim.
4. We find that the applicants filed refund claim without challenging the assessment order. Therefore, in view of the decision of the Honble Supreme Court, referred above, prima facie it is not a fit case for waiver of duty. Accordingly, applicants are directed to deposit Rs. 99,234/- within a period of 8 weeks. Compliance to be reported on 20th March, 2008. Failure to comply with the above direction will result in dismissal of appeal without any further notice.
(Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT (Dr. T.V. SAIRAM) MEMBER (TECHNICAL) Dated 16th January, 2008 RK