2007 (3) TMI 90

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....have heard both sides on the application for waiver of pre-deposit of duty of Rs. 17,65,050/- and penalty of Rs. 5,00,000/-. The duty demand has been confirmed against the applicants herein on the ground that they were not entitled to the benefit of SSI Notification 175/86 as amended from time to tine, for the reason that they were carrying out the activity of mounting of tanks on to motor vehicle....

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.... 13-6-2002 that at the relevant time the applicants were engaged in the fabrication of steel tanks for storing compressed gas and mounting of such tanks on a combination of chassis and trailers, which order covers the period from 1988 to 1992 and in the present case, the dispute is for the period April 1991 to September 1992, where the adjudicating authority (Joint Commissioner) has found that the....