Customs, Excise and Gold Tribunal - Delhi Tribunal

Bhuwalka Steel Industries vs Collector Of C. Excise on 17 August, 1995

Customs, Excise and Gold Tribunal – Delhi
Bhuwalka Steel Industries vs Collector Of C. Excise on 17 August, 1995
Equivalent citations: 1995 (80) ELT 651 Tri Del


ORDER

1. The appeal has been filed by M/s. Bhuwalka Steel Industries along with stay petition seeking waiver of predeposit of amount in question for hearing of the appeal. The appeal has been filed by them in 4th April, 1995 wherein it had inter alia, been requested that in view of abolition of the Special Benches, the Finance Bill, 1995 (which has since become Finance Act, 1995) the appeal may be transferred to the South Regional Bench. The notice of hearing for the stay petition was sent to them by registered post on 3-7-1995, which has also been received by them vide postal acknowledgement receipt. It is seen they have submitted that their case is covered in their favour by a series of judgments. A preliminary submission was made by the departmental representative, when the matter came up for hearing on 17-5-1995 that the cases cited by the applicants/appellants were not applicable to the present case. As the issue involved is thus somewhat controversial and as the appeal is of the year 1995, though filed soon after the presentation of the Finance Bill is not covered by the executive instructions governing the transfer of appeals involving classification and valuation to the outlying Benches. Accordingly, the request for transfer is turned down. The stay petition is now posted for hearing on 27th September, 1995. Copy of the order to be served on both the sides.