1998 (6) TMI 249

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....ri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Duty of Rs. 17,90,429/- has been confirmed and penalty of Rs. 1,80,000/- has been imposed on the appellants/applicants by the Commissioner of Central Excise, Calcutta vide his impugned order. 2. Arguing on the applicants, Shri A.K. Bagchi, ld. Consultant submits that the duty has been demanded on ....

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....as this intermediate product is obtained by heating bitumina and resins and as such the same cannot be termed as bituminous solution. He also submitted that no samples have been drawn by the department for chemical analysis and as such the findings arrived at by the adjudicating authority are based not on any chemical test etc. He further argued that the demand has been raised by invoking extended....

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....he adjudicating authority that this intermediate solution is defined under the Central Excise Tariff falling under Heading 2715. The same does not emerge in an uninterrupted process and there is a clear demarcation in between the production of bituminous solution and ready mixture paints. As such, he submits that it is to be taken as bituminous solution which is emerging as an individual indentifi....

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.... We have carefully considered the submissions made from both the sides. We observe that the issue on merits as well as on limitation is clearly arguable from both the sides. We also take note of the fact that no evidences in support of the poor financial position of the applicants have been placed on record. Accordingly, keeping in view the over-all facts and circumstances of the case, we dir....