Devi Foam Pvt. Ltd. Vs. Commissioner of Central Excise

Devi Foam Pvt. Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jul 23, 2004

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Citation: sooperkanoon.com/36036
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., T Anjaneyulu
Decided On: Jul 23, 2004
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Devi Foam Pvt. Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2004)(171)ELT311Tri(Mum.)bai

Excerpt

1. when the matter was called, none appeared for the appellant. a letter was produced by the registry requesting that the application may be decided based on the submissions on record.2. after considering the same, and hearing the ld. d.r., it is found that the classification of the subject products may be in favour of revenue, yet on finding that the order-in-original passed by the assistant commissioner was on a dispute of classification under heading 9401.00 as claimed by the applicant and under heading 3922.10 as claimed by the department and in the revenue's claim, the classification claimed by the department under heading 39.26. this review application prima facie goes beyond the issue of classification under heading 3922 as mentioned in the show cause notice and the order-in-original. in this view of the matter, we find that the appellants have made out a strong prima facie case to call for full waiver and stay of the amounts due.3. the early hearing plea of the ld. jt. cdr is accepted and registry to be directed to list the appeal for hearing on 9th september, 2004.

Full Judgment

1. When the matter was called, none appeared for the appellant. A letter was produced by the Registry requesting that the application may be decided based on the submissions on record.

2. After considering the same, and hearing the ld. D.R., it is found that the classification of the subject products may be in favour of Revenue, yet on finding that the Order-in-Original passed by the Assistant Commissioner was on a dispute of classification under Heading 9401.00 as claimed by the applicant and under Heading 3922.10 as claimed by the Department and in the Revenue's claim, the classification claimed by the Department under Heading 39.26. This review application prima facie goes beyond the issue of classification under Heading 3922 as mentioned in the show cause notice and the order-in-original. In this view of the matter, we find that the appellants have made out a strong prima facie case to call for full waiver and stay of the amounts due.

3. The early hearing plea of the ld. Jt. CDR is accepted and registry to be directed to list the appeal for hearing on 9th September, 2004.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Devi Foam Pvt. Ltd. vs Commissioner of Central Excise Same Subject Excise Same Judge S T S.S., T Anjaneyulu