2005 (4) TMI 215

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..... e applications for stay arose out of the order of the Commissioner of Central Excise, Vapi. In the impugned order the Commissioner confirmed Central Excise duty totally amounting to Rs. 1,80,95,730/- after deducting an amount of Rs. 9,29,921/- already paid by the appellant, imposed an equal amount of penalty under Section 11AC on the appellant-company and imposed penalties of Rs. 47,50,000/- each .....

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..... Coil (b)        Condenser coil (c)        Motor (d)        Fan or blower for circulating the air (e)        Compressor (f)         Capillary The Board further clarified that if an assembly or a kit in CKD or SKD .....

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..... r appears to be prima facie against the clarification given by the Board. We therefore hold that the appellants have made out a strong prima facie case in their favour. We accordingly waive pre-deposit of duty and the penalties imposed on the applicants during the currency of this appeal. In view of the large stakes involved we fix the appeal itself on 4-7-2005 for final hearing. (Operative part .....

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