2005 (1) TMI 445

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.... Shri A. Jayachandran, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - This application is for waiver of pre-deposit and stay of recovery in respect of an amount of duty of Rs. 55,20,810/- and an equal amount of penalty. The appellants manufactured and cleared their products to both related and unrelated buyers during 1-7-2000 to 28-2-2003. In respect of the cleara....

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....vailable. We have heard ld. DR also, who seeks to distinguish the case cited by the Counsel as was done by the Commissioner in the impugned order. 3. After a cursory reading of the impugned order and perusal of the Tribunal's order in Ultra Refrigerators (supra), we find that the appellants have a prima facie case inasmuch as, during the material period, they were selling goods to both rel....