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TMI Blog2014 (3) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... R ORDER Per Sahab Singh : M/s Indian Wood Products Company Ltd. and other applicants have filed these applications seeking waiver of pre-deposit and stay of recovery of duty, interest and penalty imposed on them by the lower authorities. 2. The brief facts of the case are that M/s Indian Wood Products Company Ltd. (main applicant) were issued a Show Cause Notice dated 29th March 2011 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggarwal. These orders have been challenged by the applicant before this Tribunal. 3. The ld. Advocate appearing for the applicant submits that they are getting catechin manufactured by the job workers and it is further used by the applicant for the manufacture of katha which is exempted from Central excise duty. He submits that since the catechin was manufactured by the job worker if duty is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing of the appeal. 5. After hearing both the sides, we find that the issue involved in the present case is exactly the same which was decided by the Tribunal while passing the stay order No. 1165-1172/2012-EX.(BR) dated 25th July 2012. Therefore, following the said decision, we allow the stay petitions and waive the pre-deposit of duty, interest and penalty till disposal of the appeals. (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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