2002 (11) TMI 458

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....pta, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Shri S.S. Gupta, learned C.A. states that the appellants are a hundred per cent E.O.U. and brings to our notice that in respect of the same unit this Bench has passed order in another case to make a pre-deposit of Rs. 60 lakhs. He fairly concedes that the department's stand to deny the appellants the benefit of exemp....

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....Additional Commissioner had dropped the case initially and he pleads that the pre-deposit should be waived on the ground of financial difficulty as the appellants have made continuous loss of Rs. 30 crores. 2. Shri M.K. Gupta, Jt. CDR appearing on behalf of Revenue states that the issue in this case is different from the issue in the case heard by this Bench on 10-10-2002 as sale in this c....