2005 (7) TMI 514

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....llant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking waiver of pre-deposit of Rs. 45,810/- and penalty of Rs. 500/-. The demands have been confirmed on the allegation that appellant is not entitled for the benefit of exemption Notification No. 7/2003, dated 1-3-2003 as they were carrying on the process of calendering....

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....d. v. CCE, Chandigarh [1997 (96) E.L.T. 507 (S.C.)]. Learned SDR reiterates the departmental view. 2. On a careful consideration and on examining of the entire process carried out by them, we find that appellants have made out a strong case in their favour. Hence the stay application is allowed. As the issue is covered by the judgments cited, we take up the appeal for disposal. 3. ....