9911796707
TMI Blog1999 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : J.H. Joglekar, Member (T)]. On an application made by M/s Kores (I) Ltd. for waiver of pre-deposit of Rs. 99.39 lakhs approx. and penalty of Rs. 47 lakhs confirmed by the impugned order, the Tribunal vide their order dated 1-7-1998 directed the applicants to deposit a sum of Rs. 37 lakhs as a pre-condition to hearing the appeals. Before making this order the Tribunal had heard the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for waiving further deposit of balance amount of Rs. 25 lakhs. 2. Shri S. Rustomjee, ld. Counsel states that decision of the Tribunal in Ingersoll-Rand (India) Ltd. was upheld by the Supreme Court as reported in 1999 (105) E.L.T. 549 (S.C.). Rods/pipes are, therefore, not parts of drilling rigs and the value thereof is not required to be included in the value of the drilling rigs. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel hastened to state that subsequently, the assessees had taken up this issue with the department and had also paid the differential duty by foregoing the benefit of the notification. We do not wish to go into this issue at this stage, otherwise it would amount to enlarging the scope of the present proceedings. It is sufficient to observe that the doubt in the mind of the Bench as to the quan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces available with the appellants as on 31-3-1999. On this ground we find that no prima facie case has been made for hardship. 5. In essence we find that the various points and the logic on which the Bench had arrived at the figure to be deposited by the appellants still continue to hold good and there is no reason for us to accede to the prayer for waiver of the remaining amount. We dismiss th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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