2002 (12) TMI 429

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....D BY : S/Shri V.S. Sejpal, C.A., V.S. Nankani and R.J. Parikh, Advocates, for the Appellant. Shri D.P. Gupta, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications for waiver of pre-deposit of duty of Rs. 21,00,300/- confirmed against the importer M/s. Bharat Vijay Iron Factory and penalty of equal amount of duty imposed upon them, together with pe....

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....en due to a change in the form of the input namely from the coil stage to sheet stage. This has occurred by the activity of the cutter. The cutter's activity has arisen either by the seller of the input or by the purchaser. The cutter has not been examined by the department. We, therefore, feel that direct evidence may be lacking. This is only our prima facie view. We, therefore, waive the payment....