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TMI Blog2013 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... r heading 84.37 which attracted nil rate of duty. However, proceedings were initiated against them proposing classification under heading 84.19 which attracted duty of excise @ 8% or 10% during different periods. 2. During the course of adjudication, the appellants placed on record a Circular dated 19/5/10 issued by the Central Board of Excise & Customs clarifying that Par-boiling machine are properly classifiable under heading 84.37. However, the Adjudicating Authority did not agree with the same and confirmed the demand. 3. At this stage, we note that there is an order of the Tribunal in the case of SKF Boilers & Driers (P) Ltd. vs. CCE, Mangalore reported in 2011 (264) E.L.T. 425 (Tri. - Bang.). It stands held in the said decision that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines are adopting the classification under heading 84.37 and wherever demands stand raised on the proposed classification under heading 84.19, the same stands dropped by various Commissionerate. Our attention stand drawn to the said orders. In fact, it is seen that the demand for the subsequent period raised in the said appellants our case also stands dropped by the Commissioner vide his order-in-original dated 9/12/10 and the said order has not been reviewed by the Committee of Commissionerate. 6. Learned DR presses for adopting the classification as held in the appellant's own case reported as 2011 (272) E.L.T. 689 (Tri. -Del.). 7. At this interim stage, we are faced with two different orders of the Tribunal - one in the case of SKF B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any part of the demand of duty, based upon one single decision of the Tribunal. 8. Otherwise also, we find that after neutralizing the demand with the Cenvat credit available on the inputs as also on the ground of treating the entire realization as cum-duty-price, the remaining duty demand is only to the extent of Rs. 22.93 lacs approximately. In any case having observed that there is a Board Circular, the earlier order of the Tribunal as also the other orders of the Commissionerate holding the machines to be falling under Chapter 84.37, with no consequence demand, we dispense with the condition of pre-deposit of the entire amount of duty and interest and penalty and allow the stay petition unconditionally. Dictated and pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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