2013 (6) TMI 451

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..... seek waiver and stay in respect of the adjudged dues. After hearing both sides, we are of the view that the appeals also can be finally disposed at this stage. Accordingly, after dispensing with predeposit, we take up both the appeals filed by the assessee. 2. These appeals are mainly directed against demands of duty arising out of denial of exemption under Notification No.10/97-CE dt. 01/03/199 .....

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..... have arisen out of the periodical show-cause notices issued to the assessee on similar sets of facts and raising identical issue. Hence, the substancive issue in the present case is squarely covered in favour of the appellant by the aforesaid Final Order. There being no indication of the above Final Order not having been accepted by the Department, we follow it as a precedent and allow these appe .....

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