9911796707
TMI Blog2006 (5) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are required to pre-deposit duty amount of Rs. 4,78,08,412/- and another amount of Rs. 4,97,24,263/- in respect of two appeals and stay applications. The appellants had been receiving 'Naphtha' for their unit in terms of Notification No. 6/2002-C.E. dated 1-3-2002 as amended. The benefit has been denied on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Naphtha being used by the power plants. 3. The learned JDR defends the order. He submits that warehousing facility was withdrawn and therefore the benefit of notification cannot be extended for the reasons given by the Commissioner. 4. On a careful consideration of the matter, we find that the Notification No. 6/2002-C.E. dated 1-3-2002, as amended, which is still in force, itself gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantial benefit cannot be denied. The stay application is allowed unconditionally by granting full waiver of pre-deposit of amount and staying its recovery. There shall be no recovery during the pendency of the appeals. As the duty amount is enormous, the appeals are to be heard out of turn on 20th June, 2006.
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