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2016 (1) TMI 275 - CESTAT AHMEDABAD

2016 (1) TMI 275 - CESTAT AHMEDABAD - TMI - Classification of goods - Clearance of goods without mutilation - Held that:- appellants have not disputed the classification of the goods. It is seen that appellants cleared the goods as old and used readymade garments and the goods were not mutilated. So, the demand of duty along with interest as confirmed by the Adjudicating authority is legal and proper. So, we do not find any reason to interfere the order of the Commissioner (Appeals). - Decided a .....

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-32/WZB/2004/C-II dated 24.02.2004, directed the appellant to pre-deposit ₹ 1.50 Lakhs. The Tribunal dismissed the appeal by Order No. A/429-32/WZB/2004/C-II dated 21.05.2004 for non-compliance of the Stay Order. The appellant filed writ petition before the Hon'ble Bombay High Court against the Stay Order of the Tribunal. By judgment dated 24.02.2005, in Writ Petition No. 113 of 2005 (Tradewell Products Company Pvt. Limited & Ors. vs. UOI & Ors.), the Hon'ble High Court dir .....

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7; 1.5 Lakhs on 20.04.2005. 3. None appears on behalf of the appellants. Despite issue of notice, there is no application for adjournment. As the appeals are old one, we take up the hearing of all the appeals for disposal. 4. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, we find that the appellant had imported four containers said to contain completely mutilated old synthetics and woollen rags. The appellants filed four bills of entry No. 33 a .....

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