Jyoti Balasundaram, Member (J)
1. This is an application for waiver of pre-deposit of duty of Rs. 29,43,410/- which has been confirmed against the appellants on the ground that even though the value of the parameter ‘d’ of their Hot Re-rolling Mill was changed from 243 mm from 205 mm, such change did not affect the actual production since the appellants used a device akin to a wobbler between pinion and the last finishing mill and the Annual Capacity of production has been fixed as 9518.215 MTs.
2. It is the submission of the appellants that once the Revenue accepts that the value of one of the parameters has been changed, consequential changes which will re-determine the annual capacity of production will have to be worked out and the authorities have no option to continue to maintain ACP already determined without bringing into effect change in the value of the parameters. In this connection, they relied upon the stay order in the case of Popular Iron and Steel Company v. Commissioner of Central Excise reported in [1999 (112) E.L.T. 920].
3. The prayer for waiver is opposed by the learned DR who highlights the finding of the Adjudicating Authority that the change in the value of ‘d’ is only cosmetic and inconsequential by virtue of installation of a device similar to a wobbler in the rolling mills to artificially connect two unequal factors and therefore, no change in ACP/MDL (monthly duty liability) was required to be made.
4. Considering the rival submissions and having regard to the stay order cited supra, we are of the view that the appellants have made out a strong prima facie case for waiver. We, therefore, dispense with the pre-deposit of duty and stay recovery thereof during the pendency of the appeal.