2013 (12) TMI 686

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....: M.V. Ravindran: When this Stay Petition was called, ld. Counsel appearing on behalf of the appellant submits that the issue involved in this case is regarding the differential Central Excise duty payable on the freight collected by the appellant less the actual freight paid. It is his submission that they have got a strong case on merit. It is his further submission that during the pendency o....

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....3 (S.C.). We also find that the appellant has deposited entire amount of differential Central Excise duty confirmed by lower authorities. If that be so, we find that the appellant has made out a case for waiver of pre-deposit of interest and penalties involved. Accordingly, we allow the application for waiver of pre-deposit of the interest and penalties involved and stay the recovery thereof till ....