2008 (9) TMI 53

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.... for the Appellant. Shri L.B. Yadav, DR, for the respondent. [Order per: M. Veeraiyan, Member (Technical)] - Heard both sides on the stay petitions. 2. The appellants are manufacturers of sugar; as required by the Government, during the relevant period, they maintained a specified buffer stock out of free sale sugar as on 31.10.2002 to be disposed of subsequently based on specific instruc....

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....t; they are not rendering any service to the Central Government; the ownership of the goods continued to rest with them till a decision is taken whether to buy as levy sugar and permit them to sell as free sale sugar. Therefore, he seeks waiver of the pre-deposit. 4. Learned DR reiterates the findings and reasoning of the Commissioner (Appeals). 5. We have carefully considered the submission....