WASHINGTON — BMW is recalling 28,450 2007-'08 Mini Cooper S vehicles to replace the tailpipe with a shorter one, according to the National Highway Traffic Safety Administration.'The centrally located tailpipe extension protrudes slightly behind the rear bumper,' said NHTSA's recalls summary of the problem. 'It is possible for inadvertent contact to occur with a person's leg. If the tailpipe extension is hot during inadvertent contact, a burn could occur.'However, in BMW's documentation filed with the federal government, the German automaker gripes that it is 'conducting the recall despite the fact that we have not concluded that a safety defect exists.' It describes NHTSA's 'Initial Decision' as 'factually unsupported and unsound.''It is well known that exhaust pipes will be very hot after a vehicle has been operated for a period of time and that contact with such hot surfaces should be avoided,' said BMW in a document dated December 12.The automaker said it is 'acquiescing in order to avoid confusing our customers, particularly in recognition of the fact that the company has already offered owners of the subject vehicles the same redesigned exhaust pipes at no charge that would be provided under a safety recall.'Dealers will replace the tailpipe for free. The recall will begin in January. Owners can contact BMW at (800) 831-1117.Inside Line says: If you own one of the aforementioned vehicles, have it checked out ASAP with your dealer. — Anita Lienert, Correspondent