2002 (11) TMI 707

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..... ides on the application for waiver of pre-deposit, it appeared that the issue being simple the appeal itself could be taken up for disposal. Both sides agreeing this was done on granting the waiver as prayed for. 2. The appellants manufactured cotton yarn and discharged the burden of duty at the spindle stage. Although they had filed the necessary declarations under Rule 57G of the Central Excis .....

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..... or them to follow the route prescribed in Rule 57F(4) of the Rules. 3. I have seen the relevant Rules and the interim order. The reasons for the peculiar stand taken by the assessees are not clear on the face of the record. The claim that the assessees were not required to go through the route of Rule 57F(4), however, has merit in view of the fact that the credit of the duty paid on the yarn was .....

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