1997 (12) TMI 311

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....lants. Shri S. Nunthuk, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 8,28,547/- and penalty of Rs. 4 lakhs on the proprietary concern and Rs. 1 lakh on the proprietor respectively and stay of the recovery proceedings. 2. Arguing for the appellants, Shri....

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....e decision referred to above is not applicable to the facts of this case since in that case it was a conversion of wire into wire whereas in this case there is conversion of rod into wire. Wire becomes altogether a different commodity from the rod and accordingly the department was justified in raising the demand on the commodity which emerged. 4. We have carefully considered the matter. A....