2009 (5) TMI 706

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..... [Order per : M.V. Ravindran, Member (J) (Oral)]. This stay application is directed against the waiver of the pre-deposit of the following amounts : (a) Demand of Rs. 40,021/- (Rupees Forty thousand and twenty one only) in terms of proviso to Section 11A of Central Excise Act, 1944 (b) Interest under Section 11AB of Central Excise Act, 1944 (c) Penalty of Rs. 40,021/- (Ru .....

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..... epartmental Representative on the other hand, would submit that in the case which has been relied upon by the learned Counsel, the item duct was made out of GI sheet and while in this case it is made out of Aluminium Sheet. 5. On a very careful consideration of the issue, we find that the GI sheet and Aluminium sheets are used in the fabrication of duct for Air conditioning purposes in a premi .....

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