2003 (9) TMI 494

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....the Appellant. Shri M.K. Gupta, Jt. Chief DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The application for waiver of pre-deposit of differential duty of Rs. 6,41,87,322/- (duty at tariff rate less duty paid at concessional rate under Notification 138/86 and 23/94) arises out of the order of the Commissioner of Central Excise (Appeals), Pune, who has upheld....

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....fication adopted by the department, the benefit of Notification 138/86 as amended (for the period up to 28-2-1994) and Notification 23/1994-C.E., dated 1-3-1994 for the period thereafter (the period in dispute is 1-3-1992 to 30-4-1998) is admissible as goods falling under Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 are covered by the above mentioned notifications during the r....

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....st report shows that the paper has been manufactured out of pulp containing more than 50% by weight made from bagasse. In this view of the matter we hold that a strong prima facie case for waiver has been made out by the applicants and therefore waive the pre-deposit of duty and stay recovery thereof pending the appeal. ANNEXURE TO SHOW CAUSE NOTICE NO. V(48) 17-63/VL/CL/96/1817 DATED ....

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....p;     5 1995-96 7318.912 403989993 46767161 80798009 34030848               6 1996-97 7031.212 370571960 51347947 73668449 22320502               7 1997-98 7994.633 404503397 52448770 72810614 20361844         ....