2000 (9) TMI 280

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..... [Order per : Jyoti Balasundaram, Member (J)]. This is an application for waiver of pre-deposit of duty of Rs. 29,43,410/- which has been confirmed against the appellants on the ground that even though the value of the parameter d of their Hot Re-rolling Mill was changed from 243 mm from 205 mm, such change did not affect the actual production since the appellants used a device akin to a .....

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..... change in the value of d is only cosmetic and inconsequential by virtue of installation of a device similar to a wobbler in the rolling mills to artificially connect two unequal factors and therefore, no change in ACP/MDL (monthly duty liability) was required to be made. 4. Considering the rival submissions and having regard to the stay order cited supra, we are of the view that the appellant .....

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