9911796707
TMI Blog2000 (7) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : S.L. Peeran, Member (J)]. The stay application and the appeal arises from rejection of appeal by Commissioner (Appeals) under Section 35F of the Act for non-compliance of interim order passed against their stay petition No. 29/99 (V) CE, dated 29-1-99 by which the Commissioner had directed the appellants to pre-deposit Rs. 2 lakhs out of confirmed amount of Rs. 3,60,374/- and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit. He submits that Commissioner ought to have granted them full waiver. He submits that appellants have a strong prima facie case as demands have been raised on durable and returnable drums in which the Liquid Glucose had been packed and supplied to purchasers. Appellants recovered the cost of drums, which is not includible in the assessable value. Therefore, he submits that on merits, as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts factory has already been taken over by the Financial Institution and the total manufacture has come to a grinding halt. Without expressing any opinion on the merits of the case, we grant waiver of pre-deposit and stay of its recovery. As the appeal has not been decided by the Commissioner (Appeals) on merits, therefore the matter is taken-up for consideration and remanded to the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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