2011 (3) TMI 257

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..... osit waived. - E/St/891/2010 in E/1581/2010 - - - Dated:- 8-3-2011 - P. KARTHIKEYAN, M. V. RAVINDRAN, JJ. Member(J)Shri R. Murlidhar, Advocate For the Petitioner/ Appellant Shri Harish Kumar, SDR For the Respondent Per Shri P. Karthikeyan (Oral) This application filed by M/s. Analogic Controls India Ltd., seeks waiver of pre-deposit of demand of Central Excise duty of Rs. .....

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..... tay of the recovery of the dues adjudged, the learned counsel for the appellant submits that in respect of a demand relating to the same dispute in the case of same assessee for an earlier period, this Tribunal had ordered complete waiver of dues confirmed against the appellant vide our Stay Order No.248/2010 dated 22.3.2010. 3. Opposing the application, the learned SDR submits that the earlie .....

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..... nits like appellants are entitled to the benefit of exemption, the Delhi Bench has taken a view in the case of National Engineering Industries Ltd. (supra) that only the units which are specified in the Notification are entitled to the disputed benefit. In view of the conflicting views on the subject, at this stage, we hold that the appellants are entitled for waiver of pre-deposit of dues confirm .....

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