2005 (8) TMI 195

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..... both sides and perused the record. The applications are for recall of our order dated 10-5-2005, dismissing the Stay Application No. E/713/2005 in Appeal No. E/1015/2005. The present applications point out that the appellant has not been served notice of hearing and that is the reason for their failure to be present. Learned Senior Counsel submits that Tribunal is competent to recall the order pas .....

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..... started functioning as EOU. Law does not contemplate payment of excise duty by EOU's on inputs procured by them. Therefore, duty demand in the present case, is prima facie, not warranted. In view of this, the stay application is allowed and recovery stayed till disposal of the appeal. Requirement for making pre-deposit is also waived. (Dictated and pronounced in open Court)  
Case laws .....

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