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2015 (2) TMI 34 - CESTAT AHMEDABADModification of an interlocutory order - Held that:- Appellant has mainly stressed on the point that clearances of Sulphuric Acid which were effected by the appellant were under Notification No. 4/2006-C.E., dated 1-3-2006 is to fertilizer units and were exempted. We find that, on identical issue, in the case of Bodal Chemicals Ltd. [2015 (1) TMI 817 - CESTAT AHMEDABAD], this Bench had granted unconditional waiver following the various orders of the Tribunal and also relying upon the decision of the Tribunal in the case of Nirma Ltd. v. CCE, Ahmedabad - [2011 (4) TMI 379 - CESTAT, AHMEDABAD] which has been upheld by the Hon’ble High Court of Gujarat [2015 (1) TMI 816 - GUJARAT HIGH COURT]. Accordingly, we allow the modification application and modify our Stay Order dated 15-1-2014 to the extent that the applications filed for waiver of pre-deposit of the amounts involved need to be allowed and recovery thereof stayed till the disposal of appeals. In sum, the applicants need not pre-deposit any amount for hearing and disposal of these appeals - Stay granted.
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