2007 (3) TMI 595

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..... pondent. [Order per : M. Veeraiyan, Member (T)]. Heard both sides on stay petition. 2. The appellant/applicant procured certain inputs and these inputs have been directly sent to the job worker by following the procedure, prescribed by the Board in Circular No. 265/99/96-CX dated 12-11-96, read with Circular No. 33/33/94-CX dated 4-5-94, more particularly para 3 of the said circular. .....

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..... ill receipt of the processed material. We find that the applicant has strong prima facie case in their favour in the light of favourable instructions of the Board referred above, and accordingly we waive the pre-deposit of the entire duty amount and stay recovery thereof till the appeal is disposed of. 3. Stay application is disposed of accordingly. Appeal will come up for hearing in due course .....

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