2008 (5) TMI 506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;     In stay application No. 277-278/2008 the total amount to be pre-deposited is Rs. 2,89,03,137/- besides Rs. 15/- lakh penalty on the company and Rs. 5/- lakh personal penalty on the Managing Director. (ii)    In Stay Application No. 12/2008, the duty amount of Rs. 22,94,322/-besides penalty of Rs. 1,50,000/-. (iii)   In Stay Application No. 19 & 20/2008, duty demand of Rs. 79,91,329/- and penalty of Rs. 5,00,000/- and personal penalty of Rs. 3,00,000/- on the Managing Director. 2. All the matters are identical. The appellants are importing polypropylene, polygycolic acid and nylon type of sutures in thread form and surgical needles and they have declared these imported item....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lk quantity running to several meters and they are not part of cardiovascular sutures as they have to under go various processes to bring them into its existence. He has also relied on the statement given by the Managing Director L.G. Chandrasekhar, who stated that the imported goods are used in the manufacture of the sutures with needles. He has given the details of the process of manufacture which includes cutting of sutures to required lengths and dispatch. The processes includes desalting, slicing, desliming, cutting, looping, tying, inspection and chromicising, spinning, spanning, conditioning, pregauging, polishing, inspection and batch making, swaging, winding, forming, 3-side sealing, filling, vent sealing, blanking, pouching, overw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... also. There was no mis-declaration in the matter and merely because the department has a different view on the item, they cannot alleged mis-declaration and re-open the proceedings. He submits that the demands are clearly barred by time. They have denied that the processes of manufacture mentioned by Commissioner have no connection with the goods pertaining to sutures. It applies only to the cadent sutures and not to the present sutures. They contended that List 29 in category 4 cardiovascular sutures is clearly mentioned, therefore, there was no "after thought" in claiming the benefit. Their claim is supported by the technical evidence, therefore, the denial on the ground that the claim is made as an "after thought" is not correct and not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as to undergo several processes and it cannot be called as cardiovascular sutures per se. Although, assessee has produced certificates in support of their claim on this ground, we find that revenue has also not refuted the evidence except for the reason given by the Commissioner that they are raw materials and they cannot be considered as cardiovascular sutures. Taking into overall facts and circumstances including the plea of limitation. We are of the considered opinion that the appellants should pre-deposit 10% of the duty confirmed in the matter. (a)     In Stay Application No. C/stay/277 & 278/2007, M/s. Sutures India Pvt. Ltd. have already deposited Rs. 10.91 lakh, so we direct them to pre-deposit further sum of ....