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2015 (11) TMI 519 - CESTAT KOLKATA

2015 (11) TMI 519 - CESTAT KOLKATA - TMI - Waiver of pre deposit - whether demand of duty based on earlier order dt 31/3/93, passed by Assistant Commissioner finalizing the classification / rate of duty of the products manufactured by the appellant when the same was sad aside & remanded by CESTAT - Held that:- SCN dt 31/12/97 was issued for demanding duty of ₹ 2,62,29,188/- and for imposition of penalty. There was not proposal in this show cause notice to decide the classification of the p .....

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ellant., that a demand raised on the basis of earlier order of Assistant Commissioner, which is set aside does not survive, also needs deeper considerations. Appellant is, therefore, able to make a prima facie good case for complete waiver of the confirmed dues & penalty - Stay granted. - Stay petition SP. No. E/SP/833/2011 IN Appeal No. E/716/2011 - ORDER NO.SO/76149/15 - Dated:- 12-10-2015 - Dr. D.M.Misra, Judicial Member And Shri H.K.Thakur, Technical Member For the Petitioner : Shri J.P. Kha .....

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Sh. Sanjukta Gupta (Advocate) appeared on behalf of the appellant. Sh. J.P. Khaitan argued that provisional assessment of their manufactured products was decided in the year 1997 by the Lower authorities and the matter reached CESTAT. That Tribunal declined to entertain the appeal filed by the appellant on the grounds that no clearance certificate from COD was produced. That Tribunal later also rejected the application for restoration of their appeal after clearance was obtained from COD and an .....

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icating authority that appellant intend to challenge the classification issue before Comm (A) but inspite of that not only the demand was confirmed but also the classification / rate of duty issue was redecided by the Commissioner. It was strongly argued by the Learned Advocate that the show cause notice decided by the Adjudicating authority was based on the earlier order dt 03/03/1993 passed by Assistant Commissioner which was set aside by CESTAT in its order dt 2/9/2004 for denovo consideratio .....

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