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2015 (7) TMI 381 - AT - Central ExciseWaiver of pre deposit - manufacture and excisability of Gas Conversion Kits and other parts manufactured by appellant - Held that:- appellants are manufacturing excisable goods and failed to discharge central excise duty on clearance and not obtained central excise registration. On a perusal of letter dt. 20.5.2015, the department is yet to receive copy of the Hon'ble High Court's order in the aforesaid writ petition. It is stated that previous W.P. are shown as "disposed" as per High Court's website. However, there is no copy of the order on record. Neither the appellant produced any copy of High Court's order nor they failed to appear and explain their case. They have not made out a prima facie case for total waiver. - Partial stay granted.
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