2004 (12) TMI 559

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....hri Bidhan Chandra, JDR, for the Respondent. [Order]. - Heard both sides. This is an application for granting Stay Order from implementing the impugned order passed by the Commissioner (Appeals).  2.The appellants are engaged in the manufacture of excisable goods falling under Chapter No. 29. During April 2000 to October 2000, the appellants cleared inputs valued at Rs. 92,50,085/- o....

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....d in 2002 (120) E.L.T. 228 (Tribunal - LB) = 2000 (39) RLT 575 (CEGAT-LB). According to the counsel for the appellant, in the present appeal, the Commissioner (Appeals) has erroneously ordered pre-deposit though the appellant has valid grounds to succeed in the appeal.  5.The ld. D.R. states that the Large Bench's decision cited supra was given while examining the scope and object of the e....