TMI Blog2015 (12) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... that the claim of the applicant is that the machines manufactured by them are used for tea leaf cutting and also used in the plantation sector. In support, they have adduced evidences from the respective users who certified that these machines are used for tea leaf cutting manufactured by appellant i.e. CTC leaf cutting machines. We do not see merit in the observation of the ld. Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an application seeking waiver of pre-deposit of duty of ₹ 75.42 lakhs and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the ld. Advocate Shri K.K. Banerjee for the applicant submits that the applicants are engaged in the manufacture of CTC Tea Processing Machines falling under Tariff Item 8438 80 40, cleared without payment claiming exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has allowed the stay application. 3. Per contra, the ld. AR for the Revenue submitted that there is a marginal difference between the facts in Vineet Bagaria s case to that of the present one. In the said case, the evidences were laid by the assessee through certificate of Chartered Engineer to show that it is exclusively used for cutting of tea leaves, whereas, such certificate is not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines are used for tea leaf cutting manufactured by appellant i.e. CTC leaf cutting machines. We do not see merit in the observation of the ld. Adjudicating Authority that since the certificate contains similar wordings, therefore, the same cannot be relied upon. Also, we do not see any other evidences adduced by the Department, contrary to the said certificates. In these circumstances, at this s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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