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TMI Blog2015 (2) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... ted unconditional stay. - Following this decision we waive pre-deposit of entire amount of duty along with interest and penalty and stay its recovery till disposal of appeal. - Stay granted. - Application No. E/S/41114/2014, E/40872/2014 - - - Dated:- 2-12-2014 - P. K. Das And R. Periasami,JJ. For the Appellant : Ms Sweta, Adv. For the Respondent : Mr K P Muralidharan, AC (AR) O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics after being processed are removed without payment of duty to one or more factories for further processing or to the originating factory, such removal shall be subject to and in accordance with the provisions of sub-rule (3). It is seen that sub-rule (3) of Rule 96D provides that when cotton fabris (sic) are removed from the factory from where they are manufactured to another factory inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken at the hands of the principal CVIL. Hence, we find that the applicant made out a strong prima facie case for waiver of pre-deposit of the entire amount of duty along with interest and penalty. Accordingly, pre-deposit of duty along with interest and penalty is waived till disposal of the appeal and recovery stayed thereof. Stay application is allowed. 2. In view of that, we waive pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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