Railway Equipment Engg. Works Vs. Collector of C. Ex. - Court Judgment

Excerpt:

1. by this misc. application, the applicant is seeking early hearing of the appeal on account of issue being of classification of goods and the appellant being a ssi unit. it is contended by them that the item manufactured by them namely c.i. plates for emery mill stones for domestic flour mills are exempted under notification no. 56/95-c.e., dated 16-3-1995.2. we have heard ld. advocate. he submits that the unit has now stopped production in view of denial of exemption. it is contended by them that the unit being a ssi they are put to great hardship. he also points out that a number of judgments are in his favour and as the case has got recurring effect and covered by judgments, early hearing may be granted in this matter.4. we have considered the submissions. on a careful consideration, we see merit in the application filed by the appellant for early hearing.in view of the appellant being ssi unit and the matter having recurring effect and their unit having been closed on account of denial of exemption, we grant early hearing in this case. appeal to come up for hearing on 8-1-1998.

Judgment:

1. By this misc. application, the applicant is seeking early hearing of the appeal on account of issue being of classification of goods and the appellant being a SSI unit. It is contended by them that the item manufactured by them namely C.I. Plates for Emery Mill Stones for domestic flour mills are exempted under Notification No. 56/95-C.E., dated 16-3-1995.

2. We have heard ld. Advocate. He submits that the unit has now stopped production in view of denial of exemption. It is contended by them that the unit being a SSI they are put to great hardship. He also points out that a number of judgments are in his favour and as the case has got recurring effect and covered by judgments, early hearing may be granted in this matter.

4. We have considered the submissions. On a careful consideration, we see merit in the application filed by the appellant for early hearing.

In view of the appellant being SSI Unit and the matter having recurring effect and their unit having been closed on account of denial of exemption, we grant early hearing in this case. Appeal to come up for hearing on 8-1-1998.