J.M. INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The instant stay application moved by the applicants seeks waiver of pre -deposit of duty amount of Rs. 14,21,449/ -, being the Modvat credit disallowed by the lower authorities. The issue relates to assessment of CVD in respect of fuel oil recovered from breaking of the ship. The issue is, whether the said oil is part of the ship classifiable under Heading No. 89.08 or the same is to be assessed on merits (Chapter 27). The said fuel oil, in case, is located in the engine room tank is to be classified under Heading No. 89.08 otherwise it has to be assessed on merits in respective headings. The appellants have not produced any evidence to support their claim that the said oil qualifies for classification under Heading No. 89.08. Therefore, they have not made a prima facie case on merits to waive pre -deposit of the outstanding amount. Stay application is, therefore, rejected.

(2.) The appellants also pray that the appeal itself may be taken up for hearing for final disposal. The Id. DR has no objection.

(3.) Accordingly, we take up the appeal itself for final disposal. In the absence of any evidence to show the location of the fuel oil in the engine room tank, the appeal is devoid of merit. Accordingly, we reject the appeal.