2005 (9) TMI 169

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....Member (J)]. - This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of duty of Rs. 64,288/- demanded by the lower authorities by disallowing the benefit of exemption to the assessee under Notification No. 23/2003-C.E., dated 31-3-2003. After examining the records and hearing both sides, we find that the appellants were engaged in the activity of manufacture of ....