2004 (12) TMI 472

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..... Mani, DR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of over Rs. 2.00 lakhs and an amount of penalty of Rs. 5,000/-. The above demand of duty is on air-heater block assembly. Most of the raw materials required for this product were supplied by the principle manufacture....

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....he above Notification was not liable to be denied to the appellants for the sole reason that certain minor inputs of their own were used in the assembling of the product out of the raw materials supplied by BHEL. Support to this argument is drawn from the Tribunal's earlier remand order itself. We have heard ld. DR also. 3. A perusal of the remand order shows that the 'Explanation' to Noti....