2006 (6) TMI 346

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..... t. [Order per : S.S. Sekhon, Member (T)]. The applicants are having three factories located at different places in the State of Gujarat. At their Kalol factory they manufactured san resin which they removed to their sister concerns and took Modvat credit of the duty paid at the Kalol factory. Since these removals are to their sister units and no sale is effected, the valuation was resort .....

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..... done for each individual consignment and it is entirely a different situation as has been indicated by the ld. Commissioner in his order. He, therefore, supports the Commissioner s order. 2. We find, prima facie, that a case has been made out by the applicants to obtain full waiver of pre-deposit requirement and stay of recovery thereof pending the regular hearing of the appeal. 3. Application .....

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