1998 (4) TMI 224

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....ondents. [Order per : P.C. Jain, Member (T)]. - The Commissioner of Customs by his order-in-original dated 23-7-1993 demanded a duty of Rs. 28,65,289.95 on 17 Nos. of Tyre Building Machines (TBMs) valued at Rs. 1,66,10,376.45 manufactured and captively used in their main plant and Radial tyre plant during the years 1987-88 to 1991-92. He also confiscated 19 Nos. of TBMs but gave an option to th....

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....e further submits that now the applicants have taken the process of modernisation of their plant, these TBMs which are subject matter of appeal before us have to be replaced by new machines after dismantling and disposal thereof. Therefore, unless the applicants are allowed to take away these machines their programme of modernisation cannot be carried through. He, therefore, states that the applic....

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....hyper-technical. Application has been given number by the Registry now and it is also mentioned in the subject application. A copy of the application has been already served on the JDR by the learned Advocate. Since the matter is of urgency, therefore, the application was taken up for hearing on the oral prayer of the learned Advocate. We further observe that even in terms of the Tribunal's order ....