STEFAB INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule D.B.

(2.) The short question in this petition is about the validity of the order made by the Customs, Excise & Gold (Control) Appellate Tribunal on 30 September 1996 while deciding the application of the petitioner seeking waiver of the pre-deposit of Excise Duty till the disposal of petitioner's appeal before the Tribunal. Briefly facts are these:-

(3.) The Assistant Collector of Central Excise by the order of adjudication held that the washing machines manufactured by the petitioner should be classified under sub-heading 8451.00 of the Central Excise Tariff and accordingly dropped the demand based on classification under sub-heading 8450.00. Against the order of adjudication the Assistant Collector of Central Excise preferred a review appeal which was allowed by Commissioner of Central Excise (Appeals) on 23rd May 1996. The order of adjudication was set aside by the Collector (Appeals) and it was held that the goods are classifiable under heading 8450 and not under heading 8451. Thus the demand of about Rs. 31 lacs was confirmed.