2004 (8) TMI 209

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....(J) (Oral)]. - We have to deal with a demand of Rs. 14,12,269/- on the appellants in respect of what is called "Enriched Pressmud Compost" ('EPC', for short) for the period Sept. '97 to Mar. '02. This demand, under Rule 57CC of the erstwhile Central Excise Rules, 1944, is at the rate of 8% of the price of the said commodity. In the present application, the appellants pray for waiver of pre-deposit....

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....manufactured by the Joint Venture. The demand on the appellants is, therefore, unsustainable. It is mainly on this ground that ld. Counsel for the appellants has moved the application for waiver of pre-deposit and stay of recovery. Ld. SDR has opposed this application. 3. After examining the records and considering the submissions of both sides, we are of the view that the appeal itself require....