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TMI Blog2016 (1) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... y levied and duty demanded therein and produce proof of such payment along with the appeal. The impugned order further shows that the appeal against the order shall lie before the Commissioner (Appeals) on payment of 7.5% of the duty demanded where duty or duty and penalty are in dispute, or penalty where penalty alone is in dispute. 2. The Assistant Commissioner, the respondent herein in the impugned order, while reclassifying the Micom Px40 range of products (IEDs) as "Automatic Regulating or Controlling Instruments and Apparatus" under Customs Chapter Sub Heading 90328910, however, has not revoked the registration certificate Sl.No.1/2008/LTG-V dated 16.9.2008 by denying the exemption of customs duty under Notification No.25/99-Cus., da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 from time to time including under Registration Certificate S.No.1/2008/LTG-V dated 16.9.2008. When the petitioner has been importing parts of relay for the manufacture of relay in their factory at Pallavaram, Chennai for several years, the respondent, raising queries as to whether the final product manufactured by the petitioner would fall under the classification of relay, sought for certain particulars, hence, the petitioner furnished the required documents to the respondent satisfying the query on relay. Subsequently, when the petitioner requested for issuance of certificate required under the Customs Notification No.25/99 dated 28.2.99 and enclosed Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Notification No.25/99 and thereupon requested the respondent to issue the certificate for HA/HA-MIDOS range of relays. But the respondent rejected their request on 6.5.2014. 4. Aggrieved by the same, the petitioner came to this Court by filing W.P.No.13900 of 2014. This Court, by order dated 14.10.2014, directed the respondent to decide the issue after providing the relied on documents to the petitioner. Pursuant thereto, the respondent issued the show cause notice dated 4.12.2014 and demanded the differential customs duty for 12 years, namely, from August, 2002 to March, 2014 for two types of relays viz., HA/HA-MIDOS range of relays and MICOM range of relays. Adding further, the learned counsel submitted that the petitioner, having fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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