2007 (6) TMI 330

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..... [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. This appeal was dismissed earlier for want of COD clearance. In view of the fact that the COD clearance has been obtained subsequently and a copy of the same has been filed, the earlier order of dismissal dated 5-8-2004 is recalled, Miscellaneous Application for restoration of appeal is allowed and the appeal is restore .....

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..... case, the appellants are required to pay duty and they have collected no extra amount from their customer, M/s. IOC. Hence, we are of the view that the appellants have made out a case for waiver of the pre-deposit. Accordingly, we waive the requirement of predeposit during pendency of the appeal. Stay petition is allowed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Cent .....

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