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2014 (3) TMI 968 - CESTAT BANGALOREWaiver of pre deposit - Exemption under Notification No. 3/2006, dated 1-3-2006 - Held that:- Tribunal while deciding the matter in the case of Maheshwari Solvent Extractions Ltd. (2013 (7) TMI 51 - CESTAT MUMBAI). Further, it is also seen that Hon’ble Supreme Court has also observed that what is being considered should be something that was intended to be different product of manufacture by the industrial unit. At this stage, in view of the detailed discussions about waste or by-product by the Tribunal in the case of Maheshwari Solvent Extractions Ltd., we consider that the appellant has made out prima facie case for waiver of pre-deposit on merits. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted during pendency of the appeal. - Stay granted.
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