2004 (5) TMI 454

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..... hri Arun Chopra, JDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. - The instant stay applications have been filed seeking waiver of pre-deposit of the amount of duty of Rs. 8,62,317/- confirmed against the appellants, who are 100% EOU, besides, waiver of penalty of equivalent amount is also sought. Further, interest under Section 11AB of the Central Excise Act, 1944 has been dema .....

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..... e a strong prima facie case on merits to waive the entire duty as demanded. We accordingly order the appellants to deposit Rs. 4 lakhs towards duty by 30-6-2004, and report compliance on 2-7-2004. On such compliance the pre-deposit of balance amount of duty to be paid by M/s. Manisha Fabrics and outstanding penalty to be paid by Shri Mahesh B. Patel, shall stand waived and their recoveries stayed .....

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