2003 (12) TMI 406

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..... Order]. Heard. 2. The appellants have sought waiver of the pre-deposit of the duty amount of Rs. 2,93,882/- in Appeal No. E/2521/03-NB(S) and of Rs. 2,45,829/- in Appeal No. E/2522/03-NB(S) which has been confirmed against them by denying them the deemed Modvat credit. The only ground on which the credit has been disallowed is that, the appellants did not receive the goods directly from th .....

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..... oice was got amended by the Steel authority of India and the name of the appellants was substituted. Keeping in view all these facts which are born out from the record, in my view, the appellants have a very strong, prima facie, case especially when there is no dispute regarding the receipt of the goods by the appellants and their duty paid character. Therefore, the requirement of pre-deposit of t .....

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