2006 (9) TMI 438

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..... mar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellants have simultaneously availed the benefit of exemption under Sl. No. 86 and 86A of Notification No. 6/2002 dated 1-3-2002, concurring in the same financial year. Sl. No. 86 gives a clearance based exemption up to 3,500 MT of production and provides that once this level of clearance is reached, tariff rate o .....

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..... a perusal of the terms of the notification, we notice that there is no such bar in the notification to avail exemption under Sl. No. 86 and 86A in the same financial year. The appellants have strong prima facie case on merits in their favour. Hence the stay application is allowed by granting full waiver of pre-deposit of the duty amount and staying its recovery till the disposal of the appeal. The .....

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