TMI Blog2010 (11) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... he absence of any materials which could point out the said findings either to be perverse or contrary to the records, find that no prima facie case has been made out for total waiver of the duty demanded under the impugned order - Decided against the assessee. - E/3028/2010 - 954/2010-EX(PB), - Dated:- 29-11-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri S. Yadav, Advocate, for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. Heard the Advocate for the appellants and the DR for the respondent. By the present application, the appellants are praying for stay of the order passed by the lower authorities demanding duty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The Departmental Representative on the other hand submitted that the appellants had suppressed the fact regarding manufacturing of pipe fittings as the required declaration submitted, refers merely to pipes as under Chapter heading refers to the pipes and not to the pipe fittings. He further submitted that the decision of the Hon ble Supreme Court in Bharat Forge Press Industries (P) Ltd. was with reference to the period where both the products were classifiable under the same sub-heading and therefore, it is clearly distinguishable. 3. The authorities below on detailed analysis of the materials on record have arrived at a concurrent findings about the manufacture of pipe fittings which are classifiable under Chapter sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact of manufacture of pipe fittings and even declaration did not disclose the relevant chapter sub-heading, with reference to the pipe fittings and that the same came to the knowledge of the Department pursuant to the audit report and subsequent investigation. In the absence of any materials which could point out the said findings either to be perverse or contrary to the records, we find that no prima facie case has been made out for total waiver of the duty demanded under the impugned order. In the circumstances, the appellants are required to deposit the duty demanded under the impugned order along with; interest within a period of ten weeks. The amount of penalty is waived till disposal of the appeal. 5. For compliance on 8-3-2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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