TMI Blog2012 (1) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 30,14,852/- and interest. The applicant is engaged in the manufacturer of sugar and distillery products. During the manufacture of sugar, press mud comes into existence which, according to the applicant, is a waste of the sugar industry and during the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (250) E.L.T. 542 (Tri.- Bang.) held that admixture of two waste materials is also a waste material. In view of the above decisions, we find that the applicant has a strong prima facie case in their favour, therefore the pre-deposit of duty and interest is waived and recovery of the same is stayed during the pendency of the appeal. The stay petition is allowed.
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