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2013 (9) TMI 244 - CESTAT CHENNAIStay Application - Classification - Isolator metallic under heading 85.35 or 85.38 of the Schedule to the Central Excise Tariff Act, 1985 - Isolator is consisting of (1) Rotating hamper assembly (2) Fixed contact assembly (3) Support Insulators (4) Isolator base (5) Operating mechanism and (6) Interlocks – Held that:- Prior to the period under this dispute and later to the period under dispute, the appellant was classifying the product heading 85.35 cannot be a basis for deciding the dispute having regard to the fact especially in view of the fact that the Counsel had not demonstrated that rates of duty for the two headings were different as is the situation for the period under dispute - Revenue not choosing to contest a matter which was of no consequence in terms of revenue collection cannot be a basis for deciding the matter at hand - Appellant's factory is closed down from the year 2002 - Applicant is a Joint Venture company and their subsidiary M/s. S&S Power Switchgear Equipment Ltd. is still working - Applicant failed to make out a prima facie case for unconditional stay – Applicant is directed to deposit a sum of Rs.1,00,00,000/- (Rupees One crore only) – Decided against the Assessee.
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