1997 (9) TMI 224

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..... ents. [Order]. In this stay application, the applicant is seeking waiver of pre-deposit of Rs. 2,45,265/- confirmed by the impugned order on the ground that the appellants are not entitled to remission of duty in respect of waste arising during the manufacture of final product namely, Asbestos Cement Products for the period June, 1993 to Feb., 1994 on the ground that the Rule 57D is not .....

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..... e of Gypsum Board is recorded as waste and scrap and hence the assessee is entitled for the benefit of reversal in terms of Rule 57D(1) of CE Rules. 2. I have heard both the sides in the matter and on prima facie consideration, I consider that the appellants have strong prima facie case and that the issue appears to be covered not only by the ruling cited but also by the Rule 57D(1). In that vie .....

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