1999 (4) TMI 195

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....A. Swasthi, Advocate, for the Appellant. Shri Sanjiv Srivastava, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we dispense with the requirement of pre-deposit of duty and stay recovery thereof and dispose of all the three appeals, which involve a common issue, with the consent of both the sides. 2. All the three appellants are ....

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....alan Steel Works - 20,510.9141 MT 2. M/s. Jalan Concast Ltd. - 23,195.9049 MT 3. M/s. Sarada Steels Ind. - 33,297.545 MT 4. The appellants requested for the change in the value of `d' (nominal centre distance) which was granted to them with the condition that the change should take place in the presence of the Central Excise officers. M/s. Sarada Steels requested for change....

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.... changes implemented by them. 5. In the impugned orders, the Commissioner has held that the reduction in the value of `d' was an artificial reduction which did not have any effect in the actual production vis-a-vis the production obtained in the earlier value of `d', holding that the assessees had used a wobbler as a device to connect two unequals, as for normal working, gear boxes connect....