IMPERIAL AUTO STORE Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Applicants filed this application for waiver of pre -deposit of penalty.

(2.) The contention of the applicants is that they are not manufacturer of diesel engines. They are only getting the engines from M/s. Azad Engineering Works and are trading in the diesel engines.

(3.) The penalty is imposed on the applicants on the ground that they received diesel engines on which no duty was paid. In these circumstances, as the applicants are not manufacturer, pre -deposit of penalty is waived for hearing of the appeal. Adjourned to 12 -6 -2003 for arguments.