TMI Blog2015 (2) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... to another. It is also seen that the applicant prepared two sets of invoices showing that the description of goods as supply of bins in the invoice copy of the buyers while the description of goods was shown as fabrication and mounting of Dumper Placer body on chassis in the copy of invoices intended for the Department claiming the benefit of exemption Notification No. 6/2006-CE dated 1.3.2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up together for disposal. 2. The applicants are engaged in the manufacture of steel bins and classified under sub-heading 8705 90 00 of CETA, 1985. After investigation by the DGCEI officers, it was found that the goods would be classified under sub-heading 7309 00 90. The adjudicating authority confirmed the demand of duty of ₹ 1,28,26,710/- along with interest and penalty under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He drew the attention of the Bench relevant portion of the adjudication order. 5. On perusal of the adjudication order, we find that the applicant fabricated bins which are kept at various places for collecting the garbage and the dumper placer are used to lift these bins from one place to another. It is also seen that the applicant prepared two sets of invoices showing that the description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, the learned counsel submits that they have already deposited ₹ 10,00,000/- which has been appropriated in the adjudication order. So, we direct the applicant to predeposit a further amount of ₹ 15,00,000/- (Rupees fifteen lakhs only) within a period of six weeks and report compliance on 8.1.2015. Upon such deposit, predeposit of the balance dues stands waived and recovery thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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