2013 (9) TMI 244

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.... for waiver of predeposit of duty of Rs.3,90,89,657/- and penalty of Rs.1 lakh. 2. The applicant is engaged in the manufacture of Isolators and parts of Isolators falling under Chapter Heading 85.35 and 85.38 of the Schedule to the Central Excise Tariff Act, 1985. The applicant paid duty @ 20% adv. on parts of Isolators under Heading No.85.38 except Isolator metallic base. The applicant paid duty....

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....he adjudication order and held that isolator metallic would be classified under Heading 85.35. He submits that the said order was not considered in the instant case by the Commissioner (Appeals). He submits that findings of learned Commissioner (Appeals) would indicate that Isolator Metallic itself is complete in all respects and therefore classification of goods under Chapter Heading 85.35 is cor....

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.... paying duty at the rate of 20% applicable under heading 85.38 on all the parts of Isolator, except Isolator metallic which is disputed before us. The contention of the learned advocate that Isolator metallic is an essential part of Isolator and therefore as per General Rules for Interpretation of the Schedule to the Central Excise Tariff Act, 1985, it would be classifiable under Heading 85.35, wo....

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....eciding the matter at hand. The Ld. advocate submits that appellant's factory is closed down from the year 2002. As per the Balance Sheet, they have an accumulated loss of Rs.6.74 crores. Ld. advocate submits that applicant is a Joint Venture company and their subsidiary M/s. S&S Power Switchgear Equipment Ltd. is still working. We find that applicant failed to make out a prima facie case for unco....