Customs, Excise and Gold Tribunal - Mumbai
M/S Gopala Polyplast Limited vs Commissioner Of Central Excise And ... on 27 July, 2001
ORDER G.N. Srinivasan, Member (J)
1. The application is for waiver of pre-deposit of Rs.2,96,299/- of the modvat credit. The credit was taken on the basis of the endorsed bill of entry. Earlier the adjudicating authority had dropped the show cause notice and it would appear that the appellate authority on appeal had remanded the matter and the order-in-original before me had been passed on remand made by the Collector (appeals). I therefore feel there is a prima facie case made out by the appellant before me and waive the pre-deposit and stay recovery thereof during the pendency of the appeal.