2011 (3) TMI 599

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....i, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 83,89,735/- and penalty of identical amount imposed upon the manufacturing unit and penalty of Rs. One lakh imposed upon the second appellant who is Director of M/s. Accurate Trans Heat Pvt. Limited. 2. The dispute in ....

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....id dryer etc. The appellants during the course of adjudication have also placed on record the opinion of MANTRA and their Chartered Engineer the fact but same do not stand accepted by the Commissioner who has held that only six type of dryers mentioned against the above serial number are eligible for exemption. 4. For the purpose of stay, we take into consideration the subsequent order passe....

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....s. Therefore, it cannot be said that the impugned machinery is a mere washing machine. Further, the association has given an opinion that there is no machinery known as "Relax Drum Dryer". When the issue is examined in the light of the technical opinion, the reasoning of the learned original authority does not appear to be sound. What is the intention of the law making authority has to be gathered....