2005 (9) TMI 203

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....xcise Act, 1944 filed by the appellants for granting full waiver of pre-deposit amount and to stay its recovery. 3. The appellants are engaged in the processing of fabrics falling under Chapters 54 and 55 of the Central Excise Tariff Act, 1985. 4. The internal audit group, while auditing the records of the appellants, noticed that during the period from 21-5-97 to 15-12-98, the appellants had re....

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....whereabouts of the differential cost processed and to that extent, there is a suppression of fact. 6. This is second round of litigation. Earlier, the Tribunal, while hearing the stay application, remanded the matter on the ground of time bar for re-adjudication. After re-adjudication, again the duty has been confirmed. The other contention of the ld. counsel for the appellants is that the factor....