TMI Blog2014 (1) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... lso not in dispute. We find that the conditions of Notification 8/2005-S.T., dated 1-3-2005 as amended, are satisfied. In these circumstances, the applicants are able to make out a prima facie case for total waiver of pre-deposit. Therefore, the requirement of pre-deposit of all dues adjudged is waived and recovery of the same is stayed during pendency of appeal - Stay granted. - ST/368/2010 - St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Managing Director of the Applicant Firm to the Ministry of Steel. The ld. Advocate made a statement that the COD clearance is pending in their case. The contention of the applicant is that they are undertaking job of processing and recovery of iron and steel scrap supplied by Durgapur Steel Plant (DSP), who in turn used the scrap for manufacture of excisable goods as iron and steel product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, however the ld. Commissioner has not considered the aforesaid submissions of the applicant. 3. The ld. A.R. for the Department could not show any contrary to the above. However, he reiterated the findings of the ld. Commissioner. 4. We find that the goods after processing are returned to the original raw materials supplied by DSP, and the finished product produced from the processed raw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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