TMI Blog1989 (12) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... s not exceeding 5 mm in thickness figuring at Sl. No. 3 in the Table in Notification No. 90/88, dated 1-3-1988. This question will decide whether the benefit of the above said exemption Notification will be available to M.S. Pipes made from strips and skelps exceeding 5 mm in thickness. The Additional Collector while adjudicating the case refers to the Notification published in the Gazette of India, Extraordinary - Part-II, Section-3, Sub-section (i) No. 94, dated 1-3-1988 where the comma figures at the strategic place referred to above. The said entry reproduced in the adjudication order reads as follows :- Sl. No. Description of inputs 1. 2. 03. Plates, Sheets, Strips, Skelp, hoops, or flats, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Petitioners refers to the points raised in the Petition and contended that the exemption Notification had been correctly availed of by them and the department s finding to the contrary is not justified. He also pleaded acute financial hardship for the applicants. 5. Shri M.N. Biswas, learned SDR opposes the Stay prayed for. He submits that the reasoning of the Additional Collector is correct and the thickness criterion will apply to all the inputs viz. plates, sheets, strips, skelps etc. in addition to flats and accordingly benefit of exemption will be applicable only for the M.S. Pipes which is made from all inputs not exceeding 5 mm thickness. As the goods in question, have, admittedly, been made from hot rolled steel of thickness of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 202/88 reads - Sheets of thickness not exceeding 5 mm, strips of thickness not exceeding 5 nun and flats of thickness not exceeding 5 mm. Such a separate mention of thickness for each of the inputs not being there in the earlier Notification 90/88, it appears that the department was probably in error in importing that criterion for the other inputs like strips and skelps whereas the same was mentioned only with reference to flats. 7. Thus, the applicants seem to have a prima facie case in their favour which would justify the grant of stay of operation of the order appealed against and stay of recovery of the amounts involved by way of duty, fine in lieu of confiscation and penalty. 8. As the appeal itself pertains to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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