NSIE COMPANY (I) PVT LTD Vs. CESTAT

JUDGEMENT

(1.) Rule. By consent heard forthwith.

(2.) Subsequent to remand the A.O., redetermined the duty demand in the sum of Rs. 31.00 lacs and odd. In appeal that was confirmed by the First Appellate Authority. It is the submission of the petitioners that it had been contended by them that they are entitled to Modvat credit as chiller falls under the Head 84.18 to the Tariff Act. It was then submitted that it was not considered by the Commissioner (Appeals) on the ground that it was a new parts.

(3.) Against the order of the Commissioner (Appeals) the petitioner approached the Tribunal which ordered pre- deposit of the entire amount of duty. As the petitioner failed to deposit the amount on 8th June, 2009 the learned Tribunal was pleased to dismiss the appeal for failure to comply with the order of pre-deposit.