2008 (1) TMI 691

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..... j Srivastava, Consultants, for the Appellant. Shri A.K. Madan, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. - This is an application for waiver of pre-deposit of the amount of excise duty of Rs. 3,49,18,939/- and equal amount of penalty. 2. Learned Consultant appearing on behalf of the appellant submitted that the dispute in this appeal relates to the period from Ma .....

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..... ect that the goods in question are not covered by the relevant notification. 2. We heard the parties at some length to find out prima facie case in the light of the relevant notification. The case of the appellant is that the goods in question is the same as specified in item 34 of List 37 appended to the Notification of 1-3-2003. According to the Department, on the other hand, the goods in .....

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..... d aside. But, as indicated above, in respect of the same product and similar dispute, a Bench of this Tribunal granted complete waiver and it will not be proper on our part to pass a different order. Therefore, in order to maintain consistency, we direct complete waiver of pre-deposit in respect of duty and penalty. However, having granted stay, considering the revenue involved, we are of the opin .....

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