Full Judgment
2. It is the case of the applicant before us that they are manufacturing auxiliary machine for use in weaving machine namely Cam Dobby machine. The said Cam Dobby machines are mounted on the loom which the erected in the factory of the consumer. Mr. S.P. Mathew, Ld.
Counsel appearing for the applicant had stated before us that whenever they are selling the parts, their invoice represent that they were selling only parts of the Cam Dobby head. Whenever they are selling whole machinery, they are describing as whole machine consisting of various parts. He invited our attention to the specific invoice at page 13 which describes the sale of Cam Dobby machine consisting of various parts and page 16 where the part numbers are mentioned. It is the case of the department where the parts are mentioned separately, they must be treated under heading 8448.90 attracting 15%. It is the case of the assessee that the entire matter comes within 8448.10. The impugned order has been passed by the appellate authority on the basis of the earlier order passed by him in his Order-in-Appeal 569/98 dated 18.8.98. in the stay order, it was specifically held by the appellate authority as follows: The contention of the appellants that they were packing the parts in different cases for easy transportation could be acceptable, but in the invoice the description should have been of the machinery and not of the parts which makes the complete machinery.
The show cause notice, the tenor thereof, the reply and the evidence have to be gone into in depth at the time of final hearing. The assessee has already paid a sum of Rs. 3,35,000 out of the total demand of Rs. 7,76,821. Hence we are of the view that ends of justice would be met if we order waiver of the remaining amount of money and stay its recovery during the pendency of the appeal.