Customs, Excise and Gold Tribunal - Mumbai
M/S. Silver Laminates Pvt. Ltd. vs Commissioner Of Central Excise & ... on 27 April, 2001
ORDER J.H. Joglekar, Member (T)
1. The assesses in this appeal were manufacturing paper based laminated sheets claiming classification under sub-heading 4823.90 and clearing the same on payment of 30% duty. Periodical show cause notices were issued seeking recovery of differential duty on the ground that the correct classification was under chapter 39 where the rate of duty was 40%.
2. The classification of such goods was in dispute for a long time. In a number of judgment the Tribunal had held that the appropriate chapter was chapter 48. Subsequently the Supreme Court in the case of Bakelite Hylam Ltd. which judgment was issued on 10.3.1997 held that the classification warranted was under chapter 39/3920.37. following the ratio of the judgment the Assistant Commissioner confirmed the demands and also imposed penalty. The Commissioner (Appeals) upheld the levy of differential duty but directed that the demand would be re-worked taking into account deductions available. Against this order an appeal was filed by the assessees as also the present applications for waiver of the pre-deposit.
3. From time to time the application came up for hearing and the assessees kept on seeking adjournment. The Tribunal in their record note on 11.10.2000 noted that in a written submission it was claimed that the unit was under BIFR. Direction were made to substantiate the claim made. The assessees failed to appear on subsequent date also claiming inter alia the natural disaster in Ahmedabad as the reason for not attending. For today's hearing none is present nor is any application made for adjournment.
4. In view of the facts brought out above and keeping in view the submissions that the demand requires to be re-quantified, we direct the assessees to deposit a sum of Rs. 4,00,000/-. On this deposit being made there shall be waiver and stay of the remainder of duty and penalty. The assessees are given time upto the 28th of July, 2001 to make the deposit. If on that date compliance is not reported, the appeal shall be dismissed without further notice.
(Dictated in Court)