2003 (12) TMI 360

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..... der per : S.L. Peeran, Member (J), (Oral)]. - For the purpose of hearing the appeal, the appellant is required to pre-deposit an amount of Rs. 2,32,039/- and a penalty of an equal amount. The question in the appeal is pertaining to place of removal and as to whether it is factory premises or buyers premises as alleged in the Show Cause Notice. The Commissioner has confirmed duty on the excess .....

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..... e notice that prima facie the appellants have shown that the amount had not been computed in the Show Cause Notice. On this ground, the appellants are entitled to seek waiver of pre-deposit of the amount in question and for stay of the recovery till the disposal of the appeal. Stay application is thus allowed. As stay has been granted in the matter, the appeal is required to be heard within six mo .....

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