2007 (12) TMI 35

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..... sides. 2.  In respect of this appeal filed by M/s. Burn Standard Co. Ltd., a Public Sector Unit, while granting waiver of pre-deposit we had taken the following prima facie view     "The appellants received duty-paid iron and steel products which they use in the manufacture of exempted Railway Wagons, and in the course of such manufacture, certain waste and scrap arise, whic .....

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..... p, which are used in respect of such wagons cleared on payment of duty, the appellants have proportionately paid the duty.    Considering the submissions made from both sides, we are of the prima facie view that the appellants have a good case on merits in their favour." 3. During the course of final hearing, we have heard no arguments from the Department's side to take a contrary view .....

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