2003 (9) TMI 494

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..... 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 the adjudication order under which the d....

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....efit 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 relevant period and goods falling under Head....

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....ufactured 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 13-5-1998 Sr. No. Year Quantity Assessable Act....