2012 (9) TMI 865

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..... ellant. Shri Ganesh Haavanur, Addl. Commissioner (AR), for the Respondent. ORDER After hearing both sides, we find that the delay of 7 days involved in the filing of the appeals has been satisfactorily explained. The COD applications are, therefore, allowed. 2. The stay applications filed by the appellants seek waiver and stay in respect of the respective dues adjudged against them. The main a .....

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..... aterials supplier. Per contra, it is submitted by the learned Additional Commissioner (AR) that the conditions laid down in para 2 of the Notification were not satisfied and hence the exemption was not admissible to the assessee. Considering the facts of this case, we have not found compliance with the above conditions inasmuch as there is no evidence of any declaration of the beverage manufacture .....

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..... of the above Notification to the assessee is well-founded. We further note that the assessee-appellant has paid an amount of Rs. 15 lakhs before issue of show-cause notice and this payment stands appropriated. The learned counsel has made a fervent plea for waiver and stay on the stated ground of financial hardships. It is submitted that the assessee-appellant is a small scale industrial unit and .....

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