2005 (6) TMI 419

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..... (J)]. The lower authorities have demanded Rs. 5,00,141/- towards Additional Excise Duty (AED) under Section 3 of the Additional Excise Duties (Goods of Special Importance) Act, 1957 from the appellants. The appellants claimed exemption from payment of this duty under SSI Notification No. 8/2001. In the present application, they seek waiver of pre-deposit and stay of recovery in respect of th .....

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..... SI exemption cannot be claimed in respect of this duty. Prima facie, this argument is valid. The appellants have not made out a prima facie case for waiver of pre-deposit and stay of recovery. We direct them to pre-deposit the entire amount of duty within 4 weeks from the date of receipt of a certified copy of this order and report compliance on 19-7-2005. (Dictated and pronounced in open Court) .....

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