2007 (1) TMI 363

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....er per : S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Rs. 1,82,53,464/- in order to avail the benefit of waiver of pre-deposit and staying its recovery. Matter was heard in great detail on 29-11-2006 on which day the Counsel satisfied to the Bench that the appellant was a job worker to BHEL. The BHEL is a PSU unit and they participated in the International Competit....

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....of AKZO Noble Coating P. Ltd. v. CCE - 2005 (184) E.L.T. 306 (Tri.-Bang.) and interim stay was granted to the appellants with a direction that no recovery should be made as the appellants have satisfied prima facie nature of the case being in their favour. 3. The Commissioner was directed to file his report. The learned JDR submits that despite sending a letter to him to file the report, he ....