2011 (5) TMI 543

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..... e any nexus with the manufacture of final products - Held that:- Since the cabs have been rented by the assessees for the purpose of bringing their employees from their residence to the factory, where the manufacturing activities take place and is in direct relation to the activity of business of manufacture of the assessees - Therefore, waive pre-deposit of the amounts in question and stay recove .....

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..... I find that prima facie case for unconditional waiver has been made out in the light of the Hon'ble Bombay High Court decision in Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd. (2010-TIOL-745-HC-MUM-ST), which has been followed in the Stay Order No.50/51, dated 28.01.2011 in the case of M/s.Symrise Pvt. Ltd. Vs Commissioner of Central Excise, Chennai (2011-TIOL-556-CESTAT-MAD). .....

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