1989 (8) TMI 231

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....[Order per : Shri S.L. Peeran, Member (J)]. - In this stay application, the applicants have sought for stay of imposition of duty amount of Rs. 1,11,081.22 P. passed by the respondent Collector in order dated 22-9-1988 by classifying the goods stove burner parts manufactured by the applicants under the erstwhile Central Excise Tariff Item 26A(3)(ii) from 1-8-1984. 2. The applicants contention i....

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.....L.T. Vol. 20 T-9, the semifinished brass forgings have been classified under Item 68 of C.E.T. He has also relied upon two citations in the case of Tata Iron & Steel Co. Ltd. v. Union of India & Others reported in [1988 (35) E.L.T. 605 S.C. para 7] and also in the case of Upadhaya Valves Manufacturers v. Collector of Central Excise - [1988 (36) E.L.T. 113 (Tribunal) = 1988 (12) E.T.R. page 1]. He....

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....inted out that the first show cause notice was issued on 8-6-1986 under which a demand for Rs. 7,247.21 was demanded and by a second show cause notice dated 15-4-1987, a demand for Rs. 1,03,834.01 P. was demanded and the goods were all seized which were redeemed on payment of fine of Rs. 1500/-. His main contention has been that the goods manufactured by them are classified under Item 68 and that ....

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....f sought for by them. 6. We heard both the sides. The applicants had sought for exemption and the copy of the declaration discloses that after due verification, the Superintendent had issued the exemption certificate in Exhibit C at page 48. The applicants had also been enjoying the exemption. In the Trade Notice issued earlier, semi-finished brass forgings have been classified under Item 68 and ....