2004 (1) TMI 524

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..... ocate, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This is an application for stay of the order of Commissioner (Appeals). No duty is confirmed, no demand received hence no application for waiver of pre-deposit. 2. The facts are that the appellants were manufacturer of organic surface active agents falling under Chapter Headin .....

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..... which are exempt from payment of duty. Thus order of the Commissioner (Appeals) is dated 30-6-2003. 4. The applicants for stay emphasis on the impossibility of the task so arbitrarily ordered by Commissioner (Appeals). A cost audit in 2003 of a factory which is closed in 1991, which has been sold and the only living person acquainted with the affairs of the unit during that period (88-91) i .....

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