1997 (12) TMI 429

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....Ramteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Application is for waiver of pre-deposit of Rs. 46.80 lakhs duty and penalty of Rs. 5,000/-. 2. Advocate for the applicant says that this amount represents the credit of duty paid on rear view mirrors which were to form part of scooters and auto-rickshaws. He says that the mirrors were in fact cleared ....

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....e vehicles and cannot be considered as inputs. The decision in Uptron India Ltd. does not say that the amendment to Rule 57A is retrospective in nature. In any case the amendment only applies to accessories which were cleared along with the final product. This was the basis for the earlier stay order. He therefore opposes grant of waiver. 3. A reading of the Tribunal's order in Uptron Indi....