2004 (2) TMI 454

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..... dent. [Order per : G.A. Brahma Deva, Member (J)]. This miscellaneous application is filed by the party for retention of the appeal before this Bench. The DR has no objection. Accordingly the misc. application is allowed for retention. 2. This stay application is filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 9,93,37,955/- and equivalent penalty under Section .....

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..... ch is as under - 9. The view of department was upheld by me in the previous case of the party which was demanded for the period from 1996-97 to 1999-2000, which was based on the circumstances ruling of the Apex Courts and direction of the Board prevailing that time. Now the decision of the Hon ble Supreme Court in case of M/s. Metal Box India Ltd. v. CCE, Madras [1995 (75) E.L.T. (449) = 1995 .....

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