2005 (7) TMI 514

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..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellant is seeking waiver of pre-deposit of Rs. 45,810/- and penalty of Rs. 500/-. The demands have been confirmed on the allegation that appellant is not entitled for the benefit of exemption Notification No. 7/2003, dated 1-3-2003 as they were carrying on the process of calendering also. Learned Counsels submit .....

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..... 6) E.L.T. 507 (S.C.)]. Learned SDR reiterates the departmental view. 2. On a careful consideration and on examining of the entire process carried out by them, we find that appellants have made out a strong case in their favour. Hence the stay application is allowed. As the issue is covered by the judgments cited, we take up the appeal for disposal. 3. The appellants were folding the fabric, th .....

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