1999 (4) TMI 304

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..... Shri V.K. Suman, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  On an application made by M/s Kores (I) Ltd. for waiver of pre-deposit of Rs. 99.39 lakhs approx. and penalty of Rs. 47 lakhs confirmed by the impugned order, the Tribunal vide their order dated 1-7-1998 directed the applicants to deposit a sum of Rs. 37 lakhs as a pre-condition to hearing the ap....

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....um of Rs. 10 lakhs on 31-8-1998 and moved the present Misc. Application for waiving further deposit of balance amount of Rs. 25 lakhs. 2.  Shri S. Rustomjee, ld. Counsel states that decision of the Tribunal in Ingersoll-Rand (India) Ltd. was upheld by the Supreme Court as reported in 1999 (105) E.L.T. 549 (S.C.). Rods/pipes are, therefore, not parts of drilling rigs and the value thereof i....

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....the appellant themselves. When this was brought to the notice of the ld. Counsel hastened to state that subsequently, the assessees had taken up this issue with the department and had also paid the differential duty by foregoing the benefit of the notification. We do not wish to go into this issue at this stage, otherwise it would amount to enlarging the scope of the present proceedings. It is suf....