2006 (6) TMI 458

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asija, Advocate, for the Appellant. Shri R.K. Thakur, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri Laxmikumaran Advocate with Shri R.K. Hasija, Advocate on behalf of the applicants and Shri H.K. Thakur, Joint CDR for the Revenue, we find that duty of Rs. 3,61,71,854/- stands confirmed against the applicant/a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... started clearing the said goods on payment of duty in terms of Notification No. 4/2006-C.E. 3. The demand in the present case can be divided into two parts -Prior to 1-3-2005 and alter 1-3-2005. As regards the first part of the demand that is 1-3-2005, the same stands confirmed by the authorities below on the ground that the Hon'ble Supreme Court decision in the case of Aman Marble Indust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....c. As such, we are of the view that appellant has made out a prima facie case in their favour in respect of duty demand prior to 1-3-2005. 4. As regards the duty confirmation after the said period, the same stands confirmed on the ground that classification adopted by the appellants under Chapter 25 was not proper and the goods correctly fell under Chapter 68. We find that it was on accoun....