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2002 (6) TMI 215

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..... , DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 1,26,856/-. The applicant is absent and unrepresented despite notice. We have read the stay application and heard the Departmental Representative. 2.  The duty has been demanded on the ground that the power supply unit for tanks manufactured by the applicant are cor .....

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..... parts or parts and accessories of goods falling in Chapter 87 even if identifiable as for the goods for that section. 4. The decisions cited by the applicant does not seem to have any relevance to the issue before us. The claim of financial hardship is not supported by any evidence. We do not see how the copies of the income tax returns that have been furnished establish this claim. We, the .....

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