2011 (3) TMI 257

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..... arish Kumar, SDR For the Respondent   Per Shri P. Karthikeyan (Oral)   This application filed by M/s. Analogic Controls India Ltd., seeks waiver of pre-deposit of demand of Central Excise duty of Rs.8,67,180/-, applicable interest and penalty of Rs. one lakh imposed on the appellant under Rule 25 of Central Excise Rules, 2002. The dispute relates to interpretation of Notification No.63 .....

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..... ier period, this Tribunal had ordered complete waiver of dues confirmed against the appellant vide our Stay Order No.248/2010 dated 22.3.2010.   3. Opposing the application, the learned SDR submits that the earlier Stay Order was passed by the Tribunal relying on the decision of the Tribunal in the case of M/s. Sujan Industries Vs. CCE - 2007 (220) ELT 161 (Tri.-Mumbai). He submits that the .....

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..... hich are specified in the Notification are entitled to the disputed benefit. In view of the conflicting views on the subject, at this stage, we hold that the appellants are entitled for waiver of pre-deposit of dues confirmed against them consistent with our earlier decision. Accordingly, we order waiver of pre-deposit and stay of recovery of the dues confirmed against the appellants till the disp .....

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