2004 (8) TMI 209

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..... t of what is called "Enriched Pressmud Compost" ('EPC', for short) for the period Sept. '97 to Mar. '02. This demand, under Rule 57CC of the erstwhile Central Excise Rules, 1944, is at the rate of 8% of the price of the said commodity. In the present application, the appellants pray for waiver of pre-deposit and stay of recovery in respect of the above amount and equal amount of penalty. 2. Hea .....

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..... is mainly on this ground that ld. Counsel for the appellants has moved the application for waiver of pre-deposit and stay of recovery. Ld. SDR has opposed this application. 3. After examining the records and considering the submissions of both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take .....

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