2012 (2) TMI 428

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..... itions specified in Notification No. 43/2001-C.E. (N.T.), issued under the said Rule - appellant is eligible for benefit of Rule 19 and the major procedural requirements have been complied with. Therefore, we grant waiver of pre-deposit of dues arising from the impugned order for admission of the appeal and there shall be stay on collection of such amounts during the pendency of the appeal - stay .....

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..... . 2. The Counsel for the appellants submits that he is eligible for benefit under Rule 19(2) of Central Excise Rules, 2002, although the final goods are exempted. He also submits that the appellants satisfy all conditions specified in Notification No. 43/2001-C.E. (N.T.), issued under the said Rule. 3. The learned AR for Revenue submits that the final product is exempt from excise duty. He sub .....

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