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TMI Blog1998 (12) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : G.R. Sharma, Member (T)]. - Shri V. Sridharan, learned Counsel arguing the stay petitions for waiver of pre-deposit of duty and penalty submits that the applicants are manufacturer of chassis. He submits that there are different types of engine and gear boxes which are fitted in the various chassis manufactured by them. He submits that when any gear box or engine other than the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value by Rs. 15,290/- and computed the duty thereon. The total demand against the applicants' company is more than Rs. 2.18 crore. He submitted that the Department has not been able to cite even a single case or single invoice to show that the applicants had collected any amount in excess of what they had shown in the invoice. He submitted that during the material period, invoice was the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1612, standard fitment will be engine 692 and gear box 30. He submitted that the scrutiny of the department reveals that actual fitment in chassis number 1612 was engine number 697 and gear box number 40. He submitted that since higher value engine and higher gear box were fitted in chassis number 1612, therefore, the duty has rightly been demanded and since it was a mis-declaration, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the case, we direct the applicants to deposit a sum of Rs. 10 lakh on or before 30-1-1999 and to report compliance on 9-2-1999. On compliance of the above order, deposit/recovery of the balance amount of duty and penalty shall remain stayed during the pendency of the appeals.
5. Non-compliance of the order shall lead to the dismissal of the appeals without any further notice. X X X X Extracts X X X X X X X X Extracts X X X X
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