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2008 (4) TMI 201

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..... ur of appellant in various decisions of tribunal in similar cases - prima facie a strong case for waiver of pre-deposit of duty and penalty – stay granted - ST/30/2008 - S/226/2008-WZB/C-II/(C.S.T.B.)/MUM - Dated:- 29-4-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri A.B. Nawal, Advocate, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order pe .....

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..... in the cases of Bajaj Auto Ltd. v. CCE, Aurangabad - 2006 (3) S.T.R. 411 (T) = 2005 (179) E.L.T. 481 (Tri.-Mum), M B Footwear (P) Ltd. v. CCE, Noida - 2006 (2) S.T.R. 46 (Tri.-Del.) and Essel Propack Ltd. v. CST, Mumbai - 2006 (1) S.T.R. 150 (Tri.-Mum.) will cover this case, in their favour. 4. On perusal of the record, we find that the agreement between M/s. Karbo Chem and appl .....

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..... Kerala State Electricity Board (supra). 5. In view of the foregoing, we find that the applicant has made out a strong prima facie case for waiver of pre-deposit of duty and penalty. As such, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. (Dictated and pronounced in open Court) - - TaxTMI - TMITax .....

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