{"id":131904,"date":"1992-11-23T00:00:00","date_gmt":"1992-11-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/precast-engineering-p-ltd-vs-collector-of-central-excise-on-23-november-1992"},"modified":"2017-11-11T02:54:43","modified_gmt":"2017-11-10T21:24:43","slug":"precast-engineering-p-ltd-vs-collector-of-central-excise-on-23-november-1992","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/precast-engineering-p-ltd-vs-collector-of-central-excise-on-23-november-1992","title":{"rendered":"Precast Engineering P. Ltd. vs Collector Of Central Excise on 23 November, 1992"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Precast Engineering P. Ltd. vs Collector Of Central Excise on 23 November, 1992<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1993 (47) ECR 306 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J T R., T Nambiar<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>R. Jayaraman, Member (T)<\/p>\n<p>1. For hearing the applicants&#8217; appeal on merits, they are required to deposit a sum of Rs. 2,33,971 towards duty. The arguments advanced by both the sides touch on the main appeal itself which involves the classification of the items manufactured by the applicants viz. aluminium die casting which is used as motor vehicle parts. We find that the issue raised is debatable. We also looked into the financial position and taking note of the fact that the applicants are facing financial constraint on account of recession in the automobile industry, we direct the applicants to furnish a Bank Guarantee for a sum of Rs. 1.2S lakhs within a period of eight weeks from the date of communication of this order and reporting compliance within nine weeks, failing which their appeal is liable to be rejected. On furnishing the Bank Guarantee, there shall be stay and waiver of recovery of the duty amount.\n<\/p>\n<p>(Pronounced in the open court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Precast Engineering P. Ltd. vs Collector Of Central Excise on 23 November, 1992 Equivalent citations: 1993 (47) ECR 306 Tri Mumbai Bench: J T R., T Nambiar ORDER R. Jayaraman, Member (T) 1. For hearing the applicants&#8217; appeal on merits, they are required to deposit a sum of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-131904","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Precast Engineering P. 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