2006 (2) TMI 327

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....nt. Shri Ganesh Havanur, SDR, for the Revenue. [Order per : S.L. Peeran, Member (J)]. - For the purpose of hearing the appeal, the appellant is required to pre-deposit duty amount of Rs. 28,74,123/- and penalty of Rs. 3,00,000/-. The appellants have already pre-deposited a sum of Rs. 10,00,000/- towards the duty on 'Tarpaulin'. The total duty on 'Tarpaulin' is Rs. 10,92,514.79 and the bal....

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....ed from duty. In the present case, the total clearance of tarpaulin cloth is less than 50 lakhs sq. metre. Therefore no duty can be demanded for tarpaulin cloth. They are liable to deposit duty Rs. 92,000/- towards the tarpaulin. As they have already deposited a sum of Rs. 10 lakhs, therefore he prays for waiver of pre-deposit of balance duty amount. 3. The learned SDR opposes the prayer. ....

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....es by using power operated heavy duty stitching machines. Prima facie, on perusal of the entire records, a conclusion can be drawn that the manufacture of Tarpaulin begins with cutting of the tarpaulin cloth to required sizes in length and stitching it in all the four sides by using power operated heavy duty stitching machines. Prima facie, the appellants have strong case on merits for claiming th....