2014 (7) TMI 944

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..../s.Jayakar & Partners for Appellant. Mr. Pradeep S. Jetly with Mr.Jitendra B. Mishra for Respondent. JUDGEMENT PC : 1. This appeal arises from an order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai dated 24 January 2013 on an application for waiver of pre-deposit. Several questions of law have been formulated in the appeal. For the purpose of dispo....

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....o the Appellant, during the period to which the proceedings relate, 1997-2001, several exemption notifications held the field by which a nil rate of duty was prescribed in respect of the steam. The Appellant has, inter alia, relied upon exemption notification No.4/97 dated 1 March 1997, as amended by notification no.24/97 dated 3 May 1997, notification no.5/98 dated 2 June 1998, notification no.5/....