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2008 (12) TMI 637
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....mar, DR, for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of tax of Rs. 10,38,198/- and penalty. 2. Heard both sides and perused the records. 3. Relevant facts, in brief, are that the applicants are engaged in the manufacture of sugar mill machinery and sugar mill roller and parts thereof. They are also undertaking process of shelling, deshelling....
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....e also contested the demand of tax on limitation. 5. The learned SDR submits that the Tribunal had already held in a case that retreading of tyres amounts to repair. 5. After hearing both the sides, we find that prima facie, the process undertaken by the applicant amounts to reconditioning of old and worn out sugar mill rollers. We also find that the word "reconditioning" introduced in the d....