1993 (10) TMI 147

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..... Shri Ravinder Jain, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - For hearing the applicant's appeal on merits they are required to deposit Rs. 6,86,573/- towards duty and a penalty of Rs. 60,000/-. The plant and machinery also have been ordered confiscation but allowed redemption on payment of a fine Rs. 30,000/- vide order in original No. 14/93, dated 26-2-1993. 2. Aft .....

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..... hence their value is not to be included for the purpose of denying this small scale exemption. In this context, he referred to the decision of the Tribunal reported in 1993 (21) ETR 775 = 1993 (67) E.L.T. 134 to point out that in the case of parts of power driven pumps, stamping and lamination used in starters and rotors were also held to be parts, eligible for exemption. In other words he pleade .....

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