2004 (6) TMI 498

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....nt. Shri M.K. Madhyastha, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants have already pre-deposited a sum of Rs. 23,466/- out of the total duty demand of  Rs. 31,562/-. They are required to pre-deposit a balance amount of Rs. 8,096/- and equivalent penalty amount. The appellants have been denied the SSI benefit on the ground that they have use....

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....rt judgment in the case of Indian Mgt. Advisors & Leasing Pvt. Ltd. v. Collector of C. Ex., Delhi - 2002 (143) E.L.T. 241 (S.C.). 3. On a careful consideration of the submissions made by both the sides, we find that the matter requires to be examined in detail based on the facts and evidence and that can be done at the time of final hearing. At present, we are not convinced that strong pri....