1997 (4) TMI 166

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...., for the Appellant. Shri M. Jayaraman, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Laulas Pvt. Ltd., Faridabad, the matter relates to the classification of the elastic rail clips and two way keys - the railway track material. The period involved is before the introduction of the new Central Excise Tariff on 1-3-1986. The appellants had cl....

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.... Similarly, we find that the Delhi High Court in the case of Ajanta Iron and Steel Co. Pvt. Ltd. v. Union of India - 1986 (23) E.L.T. 318 (Delhi), had held that the railway track material, namely, tie bars, cotters, two way keys and steel loose jaws were not classifiable under Item No. 68. According to the High Court, they were classifiable under Item No. 26AA of the Tariff. In those proceedi....

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....made, the matter adjudicated under which the demand raised was confirmed and a personal penalty of Rs. 1 lakh was imposed on the appellants. In terms of the High Court's stay order, they have already made a pre-deposit of Rs. 6 lakh. He prayed that consequential relief be given to the appellants. 7. As discussed above, the correct classification of the elastic rail clips and two way keys w....