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2009 (9) TMI 819

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..... r the Respondent. ORDER This stay petition is directed against the waiver of pre-deposit of the following amounts :- (a) Excise duty - Rs. 2,65,019/- (b) Interest. 2. Heard both sides and perused the records. The confirmation of the demand has arisen on the ground that the appellant has discharged the duty liability on a lower value. The contention of the Revenue is that the applicant/appella .....

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..... regime. Accordingly, we are of the considered view that the applicant has made out a prima facie case for the waiver of the condition of pre-deposit of amounts involved. Condition for pre-deposit of the amounts confirmed by the adjudicating authority is waived and recovery thereof stayed till disposal of the appeal. (Pronounced and dictated in open Court)
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