{"id":172233,"date":"2001-05-15T00:00:00","date_gmt":"2001-05-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-integra-hindustan-control-vs-commissioner-of-central-excise-on-15-may-2001"},"modified":"2015-04-16T04:06:26","modified_gmt":"2015-04-15T22:36:26","slug":"ms-integra-hindustan-control-vs-commissioner-of-central-excise-on-15-may-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-integra-hindustan-control-vs-commissioner-of-central-excise-on-15-may-2001","title":{"rendered":"M\/S. Integra Hindustan Control &#8230; vs Commissioner Of Central Excise &amp; &#8230; on 15 May, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">M\/S. Integra Hindustan Control &#8230; vs Commissioner Of Central Excise &amp; &#8230; on 15 May, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>   JH Joglekar, Member (T)  <\/p>\n<p> 1. This application is for waiver of predeposit of Rs. 19,59,503\/- confirmed as duty against the applicants.\n<\/p>\n<p>2. The applicants were manufacturing in &#8220;Relays and parts of Relays&#8221; to be used in the signaling equipment of the railways. For a long time they had classified the products under heading 8608 of CETA, 1985. However at a later date they filed a declaration claiming classification under heading 8530. A series of show cause notices were issued alleging that the correct classification was under heading 8608 and demanding differential duty. The last show cause notice was dt. 8.3.99. The assessees filed replies and were heard. However on 24.9.99 a corrigendum was issued with the allegation that the correct classification was under sub-heading 8536.90. Due to the elapsed time, the demand was also higher. Before the Assistant Commissioner the assessees claimed that the corrigendum amounted to a fresh show cause notice. He did not accept the contention but held that opportunity has been granted to the assessees to be heard. The same claim was made before the Commissioner (Appeals), but in his order there is no discussion thereupon.\n<\/p>\n<p>3. We find that the amendment is a major one seeking to change the entire basis of classification. Shri JC Patel relied upon the Tribunal judgement in the case of Commissioner of Central Excise Vs. A.n. Sons [2000 (115) ELT 758 (Tribunal)] where the Tribunal held that where the demands were higher in the revised show cause notice, the later show cause notice was a fresh one for counting limitation. Prima facie from the narration above, we find that the assessees has made a strong case on limitation. We therefore grant unconditional waiver of the deposit and stay the recovery thereof during the pendency of the appeal proceedings.\n<\/p>\n<p>(Pronounced in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai M\/S. Integra Hindustan Control &#8230; vs Commissioner Of Central Excise &amp; &#8230; on 15 May, 2001 ORDER JH Joglekar, Member (T) 1. This application is for waiver of predeposit of Rs. 19,59,503\/- confirmed as duty against the applicants. 2. The applicants were manufacturing in &#8220;Relays and parts 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-172233","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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