TMI Blog2004 (7) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Sekhon, Member (T)]. After hearing both sides in the application for stay of pre-deposit and waiver and early hearing, the following order is being passed. 2. (a) This is the second round of appeal on the issue of classification of Magnetic Accupressure Treatment Instrument imported by the appellant claiming the same to be classified under 90.19 and not under 94.04 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no reason to arrive at a conclusion that the Corporate Guarantee covers the entire amount now confirmed. (c) A discussion on an important issue of law in the present appeal is required to be arrived and the matter has travelled to the Tribunal second time and is pending since the year 2000. The amount involved is large and warrants expeditious hearing. Ld. Jt. CDR submits that early hearing ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll therefore not survive. This issue as to which circular, if any will apply will have to be gone into in detail at length at the regular hearings. (e) Considering the financial position of the appellant, as per the submissions made, the plea of Jt. CDR on that the said statement is not reflecting the true financial status of the proprietor of the importing proprietary firm, which as per the Jt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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