1997 (12) TMI 429

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..... per : Gowri Shankar, Member (T)]. Application is for waiver of pre-deposit of Rs. 46.80 lakhs duty and penalty of Rs. 5,000/-. 2. Advocate for the applicant says that this amount represents the credit of duty paid on rear view mirrors which were to form part of scooters and auto-rickshaws. He says that the mirrors were in fact cleared fitted on these vehicles, and therefore the department .....

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..... in Uptron India Ltd. does not say that the amendment to Rule 57A is retrospective in nature. In any case the amendment only applies to accessories which were cleared along with the final product. This was the basis for the earlier stay order. He therefore opposes grant of waiver. 3. A reading of the Tribunal s order in Uptron India Ltd. does not prima facie hold that it has held a view that the .....

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