1997 (4) TMI 284

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....ndents. [Order per : P.C. Jain, Member (T)]. - Learned Advocate, Shri K.K. Banerjee prays for waiver of pre-deposit and stay of recovery of Rs. 21,90,854.47 demanded as duty for the manufacture of "thinner" for the period from January, 1992 to February, 1994 by denying the benefit of Notification No. 230/86, dated 3-4-1986 which exempted, inter alia, "thinners made without the aid of power". In....

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....ng the allegation that the transfer of raw materials was made with the aid of power. 3. We have heard both sides. We are of the view that the applicants, do not have a strong prima facie case. The matter is arguable from both sides, both on the question of law and the question of fact herein. Having regard to the overall facts and circumstances of the case, we are of the view that it would m....