1995 (9) TMI 158

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.... for the Appellant. Shri S.K. Tyagi, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The captioned stay petitions have been filed for waiver of pre-deposit amounting to Rs.1,94,674.08 and Rs. 4,47,763.69. As the two petitions arise out of the same impugned order, they are taken up together and are disposed of by this common order. 2. Shri G.S. Bhangoo, the learne....

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....e, the inputs namely flat rolled products were described as bars in their declaration filed under Rule 57G of the Central Excise Rules, 1944. They did not modify their modvat declaration. However, in their classification list effective from 6-5-1992, they had indicated that tubes are manufactured inter alia from flats having thickness below 5 mm.; that the dispute arose because of the impression o....

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....ct of thickness less than 5 mm. used by them, the Government revenue is not jeopardised and therefore prayed that pre-deposit of the amount may be waived. In addition, the learned counsel also submitted that the financial position of the applicants is not comfortable as they have been incurring loss. The learned Counsel therefore, pleaded in view of the prima facie case being in their favour as we....

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....n of the submissions made before us, we find that there was divergence of practice of classification of the product in some Collectorates. We also observe that in case the input received by the applicants is treated as bars as held by this Tribunal in the case of Calcutta Steel then the declaration filed by them is already there. In case, the inputs used by the applicants is classified as flats as....