2006 (7) TMI 457

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..... ant. Shri P.K. Das, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The applicants manufactured dutiable and nil duty chargeable ethyl alcohol falling under heading 2204.10 and 2204.90 respectively for which they used molasses procured on payment of duty and availed credit of the duties so paid on the molasses. Since part of the goods manufactured are nil rate of duty th .....

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..... d by human beings. The appellants have made out a prima facie casein their favour to call for total waiver of the pre-deposit requirements under section 35F of the Central Excise Act, 1944 to hear this appeal. We grant this application with ordering stay of recovery pending the regular hearing of the appeal. Application disposed of accordingly. Pronounced in the open Court.
Case laws, Decisio .....

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