2006 (3) TMI 567

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..... Chacko, Member (J) (Oral)]. The learned Commissioner has demanded duty of over Rs. 60 lakhs from the appellants (Public Sector Undertaking of the Central Govt. who has obtained clearance from the Committee on disputes to prosecute the appeal) for the period August, 2003 to January, 2004. The demand was raised by denying to the assessee the benefit of exemption under Notification 5/98-CE, d .....

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..... tober, 2002), waiver of pre-deposit and stay of recovery were allowed to them vide Stay order No. 681/2004, dated 27-10-04 [2005 (191) E.L.T. 717 (Tri.)]. (copy produced by the Counsel). It is submitted that there is complete parity between the facts of the instant case and those of the earlier case. Learned JCDR, contesting the learned Counsel s submission, points out that there is difference in .....

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