2000 (7) TMI 305

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....i S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The stay application and the appeal arises from rejection of appeal by Commissioner (Appeals) under Section 35F of the Act for non-compliance of interim order passed against their stay petition No. 29/99 (V) CE, dated 29-1-99 by which the Commissioner had directed the appellants to pre-deposit Rs. 2 lakhs out....

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....ited and they do not have liquidity cash and assets for deposit. He submits that Commissioner ought to have granted them full waiver. He submits that appellants have a strong prima facie case as demands have been raised on durable and returnable drums in which the Liquid Glucose had been packed and supplied to purchasers. Appellants recovered the cost of drums, which is not includible in the asses....