2009 (3) TMI 740

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..... Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. -  This stay petition is directed against the pre-deposit of the following amounts :- (i)      Duty of Rs. 46,532/- (ii)    Penalty of Rs. 10,000/- 2. We heard both sides and perused the records. 3. It is seen from the records that in this case, the applicant had cleared goods .....

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..... tral Excise Rules, 2002. We find that the applicants have made out a prima facie case for the waiver of pre-deposit of the amounts. Accordingly, the application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. No coercive measures should be taken by Revenue to recover the amounts till the appeal is decided. The stay order .....

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