GENERAL ELECTRONICS OF HARYANA Vs. C.C.E.

JUDGEMENT

(1.) This is an application by M/s. General Electronics of Haryana Ltd. for waiver of pre -deposit of Central Excise duty amounting to Rs. 3,95,341.65.

(2.) Shri Abhishek Jain, learned Advocate, submitted that the applicants are manufacturing quilted fabrics in running length whereas the duty is payable only in respect of quilted fabrics in piece; that they are clearing the fabrics in running length which is not in piece and as such no duty is chargeable.

(3.) Opposing the prayer Shri O.P. Arora, learned SDR, submitted that it is clearly mentioned in the impugned Order that when their premises was visited the Applicants were found to be engaged in the manufacture of quilted fabrics which were in the length of 20 to 30 Mtrs.