2003 (10) TMI 345

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..... [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 2,28,806/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise. The duty liability is confirmed as a result of holding that the process of conversion of PVA powder into liquid form by the applicants who are job workers for M/s. Peddar Peddar Tiles L .....

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..... same assessee, is prima facie against the applicants. Having regard to this as well as to the fact that the duty amount involved is very small, we direct pre-deposit of the entire duty within four weeks from today and on such deposit, pre-deposit of the penalty shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay .....

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