2007 (4) TMI 407

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..... i Uma Shankar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the applications for waiver of pre-deposit of duty confirmed and penalty imposed upon the manufacturer M/s. Jain Irrigation Systems Pvt. Ltd. and penalties on the officers of the company as detailed in the Annexure to this order. The case of the department in brief is tha .....

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..... pute does not arise as they already held to be eligible for the benefit of exemption from payment of duty. We, therefore, waive pre-deposit of the duty and penalties and stay recovery thereof pending the appeals. 3. Since the duty involved exceeds to Rs. 8 crores, we fix and direct the appeals to be listed for final hearing on 4th June 2007. ANNEXURE Sr. No. Appeal No. Na .....

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