TMI Blog1991 (1) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondents. [Order per: R. Jayaraman, Member (T)]. For hearing the applicants appeals on merits, they are required to deposit the following amounts of duty and penalty mentioned against each: Duty Penalty M/s. Shriji Carding Centre Rs. 7,61,623.45 Rs. 40,000.00 M/s. Super Carding Works Rs. 6,47,860.05 Rs. 50,000.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods and imposition of penalty. The applicants are stated to have appealed against those orders, which are pending before the Special Bench. As a follow up on those seizure cases, the Collector has issued demands for the past periods invoking the proviso to Section 11A of the CESA covering the period of five years. The only basis on which the demands have been issued is that their activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence penalty proceedings are not warranted. 3. Shri C.P. Arya, the SDR, on the other hand, contended that cutting and stitching of the fabrics to make bed-sheets amounts to manufacture, since it brings out a distinct product and made up article of fabrics. Bed-sheets are specifically covered under T.I. 19 and hence duty thereon is to be paid separately. Since the applicants have not taken out li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s construed to be excisable, they are entitled to get the proforma credit, which has not been extended. This benefit is a substantive one. Having regard to all these factors, we direct the applicants to furnish a personal bond to the Collector covering the duty amounts, undertaking not to dispose of their machinery and assets till the disposal of the appeals. On furnishing the personal bonds as me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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