2000 (5) TMI 226

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..... Shri S.K. Das, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - Arguing the case for the appellant Shri G. Shiv Das, ld. Counsel submits that M/s. Jamna Auto Industries had two Divisions. In one division Stabiliser bars falling under Chapter Heading 87.08 were being manufactured and in the other division Leaf springs falling under Chapter Heading 73.20 were being manuf....

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....m the applicants to Jamna NHK; that the capital goods and the inputs have remained in the same factory premises; that there has been no removal for consumption or for export or for manufacture of any other commodity in or outside the premises in the act of change of ownership. He submitted that the duty is being demanded on the inputs, work-in-process and finished goods transferred from the applic....

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....s amended and a new licence was obtained from the new company. He submitted that looking to the above submissions, pre-deposit of duty and penalty may be waived. He submits that any direction to deposit any amount would create undue hardship. In support of his contention that if the payment of duty in any case is of Revenue Neutral then pre-deposit of duty and penalty is dispensed with. In support....

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....ts. He submits that thus the authorities below have rightly demanded duty and confirmed the demand. He reiterated the findings of the authorities below. 4. We have heard the rival submissions. We have also perused the case law on the subject. We have also perused the evidence on record. In the instant case the Department has demanded duty from the applicants. The applicants had contended t....