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2014 (10) TMI 275

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..... the Respondent : Shri S.K. Mall, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran; 1. All these Stay Petitions are filed for waiver of pre-deposit of an amount of duty liability confirmed, interest thereof and penalties imposed on all the appellants. Since the issue is arising out of the same impugned Order-in-Original, all these Stay Petitions are being disposed of by a common order. 2. Th .....

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..... d that the appellant is a manufacturer of insecticide and was manufacturing the same from the raw material and packing material supplied by M/s Syngenta India Ltd or M/s Syngenta Crop Protection Pvt.Ltd. He would then takes us through the various pages of RG-1 register and RG23A Part II register which were maintained by them and seized by the Department and submitted that the said entries which ar .....

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..... rer of insecticides for various purchasers and manufactured the same out of the raw materials and packing material supplied by such companies. It is also undisputed that the appellant herein discharges the Central Excise duty on such insecticides on the value as declared by the raw material supplier and it is not in dispute that appropriate duty was discharged. We prima facie find that the appella .....

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..... e made out a strong case for waiver of pre-deposit of amounts involved in these Stay Petitions. Applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals. 6. At this juncture both sides submit that since the amounts involved in these cases are substantial, the matter may be heard and disposed of at the earliest. The prayer made .....

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