9911796707
TMI Blog1998 (4) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : A.C.C. Unni, Member (J)]. - These are four stay applications filed by the above mentioned applicants praying for dispensing with pre-deposit of the duty and penalty amounts confirmed against them by the Commissioner of Central Excise, Kanpur by his order dated 28-11-1997. 2. M/s. Woodburn Chemicals (P) Ltd. were called upon to show cause why duty sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of intelligence reports, a truck coming from the factory gate of M/s. Woodburn Chemicals (P) Ltd. was intercepted and on examination it was found to contain 300 bags of Basic Chromium Sulphate. On detailed examination four different kinds of markings were found on these bags which showed that the same excisable goods were packed in gunny bags showing that they were manufactured by WCPL, SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n contravention of paragraph 7 of exemption Notification 1/93, availed the concessional rate of duty. He submitted that the classification list filed by the applicants had been approved by the Asstt. Collector. Once the classification list was accepted by the proper officer, no demand could be made or confirmed or penalty imposed unless the classification list containing the declaration had been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of Elson Machines v. UOI reported in 1988 (38) E.L.T. 571. He also submitted that the decision cited by ld. Counsel viz. in Madhumilan case has not overruled the earlier decision of the Apex Court in Elson Machines. 5. We have considered the submissions. We find that both the sides have relied on the Apex Court decisions in support of their contentions. To arrive at a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and other relevant factors, we direct the four applicants to pre-deposit the following amounts : 1. M/s. Woodburn Chemicals (P) Ltd. Rs. 25,000/- 2. M/s. S.C. Manufacturers Rs. 1,00,000/- 3. M/s. Sphenex Industries Rs. 1,00,000/- 4. Shri D.S. Sodhi Rs. 10,000/- 6. The four applicants shall deposit the aforesaid amounts on or before 25-6-1998. On deposit of the said amounts, dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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