2013 (1) TMI 222

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....Sivakumar, Addl.Commr.(A.R.)       Per: M.V. Ravindran:   After hearing both sides for some time on the Stay Petition, we find that the matter needs re-consideration by the first appellate authority, and hence after waiving the requirement of pre-deposit of amounts involved, we take up the appeal itself for disposal.   2. Heard both sides and perused the re....

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....red the Notification No.3/2005-CE, dt.24.02.2005, which exempts distilled or sterilized or conductivity water of similar purity used in the factory of production. We also note that the appellant has requested the first appellate authority to decide the matter on merit without appearance and hence this point, in our opinion, could not be properly considered by the first appellate authority.   ....