1993 (10) TMI 197

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..... R. Jayaraman, Member (T)]. For hearing the applicants appeal on merits, they are required to deposit a sum of Rs. 6,38,641 towards duty and a penalty of Rs. 50,000/- vide order in original No. 44/CEX/1993, dated 13-5-1993. Their plant machinery has also been ordered confiscation but allowed redemption on payment of fine of Rs. 10,000/-. 2. Shri Vipin K. Jain, the ld. C.A. appearing for .....

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..... ntext, he seeks to rely on the decision of the North Regional Bench in the case of Collector of Customs v. J.G. Glass Ltd. - 1988 (37) E.L.T. 248 (Tribunal), wherein, that Bench have held that for purpose of Rule 173H, rejected broken glass vials could be remade and equivalent quantity cleared without payment of duty. He also contended that even treating this process as manufacture, the duty paid .....

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